Reasonable procedures
The s.199(4) defence refers to reasonable prevention procedures, or to it not being reasonable to expect procedures in all the circumstances; the burden is on the relevant body on the balance of probabilities.
Source baseline: 2026-06-15
Plain-language use
The guidance gives principles and examples, but the assessment remains fact-specific and evidence-led.
Safe use: Use to structure a defence-file workflow; do not say a workflow proves or secures the defence.
Official sources
- Economic Crime and Corporate Transparency Act 2023
Royal Assent 2023-10-26; accessed 2026-06-15.
- Home Office failure-to-prevent-fraud guidance v1.5
Updated 2025-10-10; accessed 2026-06-15.