UK nexus
The connection to the UK needed for the failure-to-prevent-fraud offence, considered by reference to the body, associated person conduct, and the underlying fraud offence.
Source baseline: 2026-06-15
Plain-language use
Cross-border groups still need a careful UK-connection review rather than an assumption based on headquarters alone.
Safe use: Use as a review question in the evidence file; do not claim low risk or no exposure.
Official sources
- Home Office failure-to-prevent-fraud guidance v1.5
Updated 2025-10-10; accessed 2026-06-15.
- Joint CPS-SFO Corporate Prosecutions guidance
Updated 2025-11-10; accessed 2026-06-15.