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Revenue fraud

Fraud and financial crime — practical elements, sentencing links and station notes for accredited reps in England & Wales.

Fraud and financial crime

Revenue fraud

Fraud Act 2006 / Customs and Excise Management Act 1979 (as charged)

England & Wales. Elements, mode of trial, maximum and defences — not a charging or outcome predictor.

Triable
Either way
Maximum penalty
10 years’ custody

Actus reus

  • Usually Fraud Act 2006, s.1 (false representation / failure to disclose / abuse of position) or CEMA 1979 fraudulent evasion of duty. This page is not one section — read the charge.

Mens rea

  • Fraud Act: dishonesty plus the s.2–4 mental element. CEMA evasion: intent to evade / knowingly concerned, as charged.

Defences

Not dishonest · No false representation / no evasion · No knowledge of the duty or prohibition

Sentencing Council

Sentencing Council guideline effective 1 October 2014. Offence range: Low level community order – 8 years’ custody Fraud , Fraud Act 2006 (section 1) Triable either way Maximum: 10 years’ c.

View definitive guideline ↗

At the police station

HMRC papers name the section. Do not write a generic “tax fraud” mental element across both Acts.

When to involve a rep or solicitor

Police station advice is free under legal aid and is not means-tested.

Authoritative sources for this page

Statute plus Sentencing Council (and CPS where listed) are the two primary sources we used for mode of trial, maximum and elements. Case links are from our verified registry only.

More in Fraud and financial crime

Back to the full offences index

Sources & further reading

Links are to official publishers (legislation, gov.uk, CPS, LAA, Sentencing Council). Case law on this site is limited to entries in our verified case-law registry. Always confirm the current version before relying on it in live advice.