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This Checklist summarises the Sentencing Council’s guidelines for sentencing corporate offences of fraud under the Fraud Act 2006 (FrA 2006), Theft Act 1968 (TA 1968), Value Added Tax Act 1994 (VATA 1994) and Customs and Excise Management Act 1979 (CEMA 1979) in the Crown Court and magistrates’ court. The Fraud Guidelines for corporate offenders can be accessed here:

1. •

   Magistrates’ Court Sentencing Guideline—Corporate offenders: fraud, bribery and money laundering—for use in cases involving corporates being sentenced in the magistrates’ court

2. •

   Crown Court Sentencing Guideline—Corporate offenders: fraud, bribery and money laundering—for use in cases involving corporates being sentenced in the Crown Court

The Sentencing Council also publishes a number of overarching guidelines, which should be considered in respect of all sentencing exercises. This includes:

1. •

   Totality guideline (Crown Court)

2. •

   Totality guideline (magistrates’ court)

3. •

   General guideline—overarching principles (Crown Court)

4. •

   General guideline—overarching principles (magistrates’ court)

5. •

   Reduction in sentence for a guilty plea (Crown Court)

6. •

   Reduction in sentence for a guilty plea (magistrates’ court)

For guidance on sentencing guidelines generally, see Practice Notes: