UK Act of Parliament 2002 United Kingdom

Proceeds of Crime Act 2002

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At a glance

What's here

74 compliance obligations, 5 practical guides across 2 topics · 7 journeys

Penalty landscape

6 of 74 obligations carry imprisonment (14 years). 16 carry different penalties and 52 have no criminal penalty — flagged in the list below.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Any Person 26
  • Director or Officer 4

Plus 44 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

2 guides

Supporting — topic alignment

3 guides

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Any Person also bound by 749 other Acts (top 5 shown)
Directors and Officers also bound by 224 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — Introductory

Browse 5 other sections in this Part — procedural / definitional / commencement
s.002

The National Crime Agency and its officers

Part 2 — Confiscation: England and Wales

s.011

Time for payment

14 years imprisonment
  • Pay confiscation orders immediately unless an extension is granted Any Person
s.015

Effect of postponement

Other duties (1) — Crown / regulator
  • Courts must restrict specific financial orders during postponement periods Tribunal / Court
s.026

Information

Other duties (1) — Crown / regulator
  • Prosecutor must provide statement of information to the court Crown / Minister / Government department
s.047

Report by appointed person on exercise of powers

Other duties (1) — Crown / regulator
  • Appointed person must report annually on asset seizure powers Crown / Minister / Government department
s.047

Hearsay evidence in detention order proceedings

Other duties (1) — Crown / regulator
  • Courts must accept hearsay evidence in property detention proceedings Tribunal / Court
s.054

Enforcement receivers

  • Enforcement receivers must apply seized funds in a specific order Director or Officer
s.067

Proceeds of realisation

Other duties (1) — Crown / regulator
  • Courts and officers must follow priority rules when distributing seized funds Tribunal / Court
Browse 62 other sections in this Part — procedural / definitional / commencement
s.010

Determination of extent of defendant's interest in property

s.013

Orders for securing compliance with confiscation order

s.013

Appeals against orders under section 13A

s.018

Provision of information as to defendant's interest in property

s.025

Recovery from estate of deceased defendant impractical: discharge of order

s.044

Detention of property pending appeal

s.047

Sections 47B to 47S: meaning of “appropriate officer”

s.047

Power to seize property

s.047

Search power: premises

s.047

Search power: people

s.047

“Appropriate approval”

s.047

Further detention pending making of restraint order

s.047

Discharge, variation and lapse of detention order

s.047

Appeals

s.047

Release of property

s.067

Seized personal property

s.067

Destruction of seized cryptoassets

s.067

Costs of storage and realisation

s.067

Cryptoassets

s.067

Meaning of “UK-connected cryptoasset service provider”

Part 3 — Confiscation: Scotland

s.127

Sections 127B to 127R: meaning of “appropriate officer”

Amended 1 time
s.127

Conditions for exercise of powers

Amended 1 time
s.127

Power to seize property

Amended 1 time
s.127

Search power: premises

Amended 1 time
s.127

Search power: people

Amended 1 time
s.127

Search power: vehicles

Amended 1 time
s.127

“Appropriate approval”

Amended 1 time
s.127

Exercise of powers without judicial approval

Amended 1 time
Other duties (1) — Crown / regulator
  • Law enforcement must report search and seizure actions to a Ministerial appointee Statutory regulator
s.127

Report by appointed person on exercise of powers

Amended 1 time
Other duties (1) — Crown / regulator
  • Appointed person must report annually on use of search and seizure powers Statutory regulator
s.127

Further detention pending making of restraint order

Amended 1 time
s.127

Further detention pending variation of restraint order

Amended 1 time
s.127

Discharge, variation and lapse of detention order

Amended 1 time
s.127

Appeals

Amended 1 time
s.127

Detention of property pending section 127O appeal

Amended 1 time
s.127

Guidance by Lord Advocate

Amended 1 time
s.131

Destruction of seized cryptoassets

Amended 7 times
s.131

Seized money Money

Amended 7 times
s.150

Cryptoassets etc

Amended 4 times
Browse 7 other sections in this Part — procedural / definitional / commencement
s.097

Application of receipts: restitution order and victim surcharge

s.097

Orders for securing compliance with confiscation order

s.097

Appeals against variation or discharge of compliance orders

Part 4 — Confiscation: Northern Ireland

s.160

Determination of extent of defendant's interest in property

Amended 2 times
s.163

Orders for securing compliance with confiscation order

Amended 8 times
s.168

Provision of information as to defendant's interest in property

Amended 4 times
s.176

Information

Amended 4 times
Other duties (1) — Crown / regulator
  • Prosecutor must provide statement of information to court Crown / Minister / Government department
s.179

Variation of order

Amended 1 time
Other duties (1) — Crown / regulator
  • Crown Court must review and potentially reduce confiscation orders Tribunal / Court
s.193

Detention of property pending appeal

Amended 5 times
s.195

Sections 195B to 195S: meaning of “appropriate officer”

Amended 2 times
s.195

Conditions for exercise of powers

Amended 2 times
s.195

Search power: premises

Amended 2 times
s.195

Search power: people

Amended 2 times
s.195

Search power: vehicles

Amended 2 times
s.195

Exercise of powers without judicial approval

Amended 2 times
Other duties (1) — Crown / regulator
  • Appropriate officers must report on searches and seizures without warrants Statutory regulator
s.195

Initial detention of seized property

Amended 2 times
s.195

Further detention pending variation of restraint order

Amended 2 times
s.195

Further detention in other cases

Amended 2 times
s.195

Appeals

Amended 2 times
s.195

Detention of property pending section 195O appeal

Amended 2 times
s.195

Hearsay evidence in detention order proceedings

Amended 2 times
Other duties (1) — Crown / regulator
  • Courts must accept hearsay evidence in property detention proceedings Tribunal / Court
s.195

Codes of practice : Secretary of State

Amended 2 times
s.215

Seized personal property

Amended 29 times
s.215

Costs of storage and realisation

Amended 29 times
s.215

Sections 215ZA to 215B: appeals

Amended 29 times
s.215

Proceeds of realisation

Amended 29 times
Other duties (1) — Crown / regulator
  • Appropriate officer must process and distribute proceeds of seized property Statutory regulator
s.215

Cryptoassets

Amended 29 times
s.232

Cryptoassets etc

Amended 5 times
s.235

No further possibility of appeal

Amended 3 times

Part 5 — Civil recovery of the proceeds etc. of unlawful conduct

s.241

“Gross human rights abuse or violation”

Amended 4 times
s.245

Application for property freezing order

Amended 1 time
s.245

Exclusions

Amended 1 time
Other duties (1) — Crown / regulator
  • Court may grant exclusions from property freezing orders for business expenses Tribunal / Court
s.245

Restriction on proceedings and remedies

Amended 1 time
s.245

Powers of receivers appointed under section 245E

Amended 1 time
s.245

Supervision of section 245E receiver and variations

Amended 1 time
s.255

Restriction on proceedings and remedies

Amended 1 time
s.255

Arrestment of property affected by prohibitory property order

Amended 1 time
s.255

Powers of receivers appointed under section 255G

Amended 1 time
s.269

Leases and occupancy rights: Scotland

Amended 1 time
s.282

Enforcement abroad before recovery order: enforcement authority

Amended 4 times
s.282

Enforcement abroad before recovery order: receiver or administrator

Amended 4 times
s.282

Enforcement abroad before recovery order: PPO receiver

Amended 4 times
s.282

Evidence overseas: restrictions on use

Amended 4 times
s.282

Enforcement abroad: after recovery order

Amended 4 times
s.286

Legal expenses excluded from freezing: required conditions

Amended 2 times
s.286

Legal expenses: regulations for purposes of section 266(8B) or 286A(3)

Amended 2 times
s.292

Code of practice

Amended 11 times
Other duties (1) — Crown / regulator
  • Secretary of State must issue a Code of Practice for financial investigations Crown / Minister / Government department
s.293

Code of practice (Scotland)

Amended 2 times
Other duties (1) — Crown / regulator
  • Scottish Ministers must create and publish a code of practice for police powers Crown / Minister / Government department
s.297

Forfeiture notice

Amended 3 times
Other duties (1) — Crown / regulator
  • Senior officers may issue forfeiture notices for detained cash Statutory regulator
s.297

Content

Amended 3 times
Other duties (1) — Crown / regulator
  • Regulators must provide specific information in cash forfeiture notices Statutory regulator
s.297

Application to set aside forfeiture

Amended 3 times
s.297

Release of cash subject to forfeiture notice

Amended 3 times
s.303

Financial investigators

Amended 1 time
s.303

Searches: supplemental provision

Amended 1 time
s.303

Prior approval

Amended 1 time
s.303

Code of practice: Secretary of State

Amended 1 time
s.303

Code of practice: Northern Ireland

Amended 1 time
s.303

Seizure of listed assets

Amended 1 time
s.303

Initial detention of seized property

Amended 1 time
s.303

Further detention of seized property

Amended 1 time
s.303

Testing and safekeeping of property seized under section 303J

Amended 1 time
Other duties (1) — Crown / regulator
  • Relevant officers must ensure testing and safekeeping of seized property Statutory regulator
s.303

Release of detained property

Amended 1 time
s.303

Forfeiture

Amended 1 time
s.303

Agreements about associated and joint property

Amended 1 time
s.303

Realisation of forfeited property

Amended 1 time
Other duties (1) — Crown / regulator
  • Relevant officer must sell or realise forfeited property Statutory regulator
s.303

Proceeds of realisation

Amended 1 time
Other duties (1) — Crown / regulator
  • Authorities must follow specific order of payment for seized property proceeds Statutory regulator
s.303

Victims and other owners

Amended 1 time
s.303

“The minimum value”

Amended 1 time
s.303

Lapse of account forfeiture notice

Amended 1 time
Browse 4 other sections in this Part — procedural / definitional / commencement

Part 6 — Revenue Functions

s.319

Source of income

Amended 9 times
Other duties (1) — Crown / regulator
  • NCA may assess tax on unexplained income without identifying its source Statutory regulator

Part 7 — Money Laundering

s.328

Arrangements

14 years imprisonment Amended 9 times
  • Facilitate acquisition, retention, use or control of criminal property Any Person
s.333

Tipping off: regulated sector

2 years imprisonment Amended 2 times
  • Disclose information that could prejudice a criminal investigation (regulated sector) Any Person
s.333

Disclosures within an undertaking or group etc

Amended 2 times
s.333

Other permitted disclosures between institutions etc

Amended 2 times
s.333

Other permitted disclosures etc

Amended 2 times
s.336

Power of court to extend the moratorium period

Amended 10 times
s.336

Proceedings under section 336A: supplementary

Amended 10 times
s.336

Sections 336A to 336C: interpretation

Amended 10 times
s.339

Threshold amounts

Amended 3 times
s.339

Disclosures to the NCA

Amended 3 times
Other duties (1) — Crown / regulator
  • Police and Customs must forward money laundering disclosures to the NCA Statutory regulator
s.339

Section 339ZB: disclosure requests and required notifications

Amended 3 times
Other duties (1) — Crown / regulator
  • NCA must include specific details in money laundering disclosure requests Statutory regulator
s.339

Limitations on application of section 339ZD(2) and (3)

2 years imprisonment Amended 3 times
  • Report to the NCA if a joint money laundering disclosure report is not made Any Person
s.339

Information orders

Amended 3 times
s.339

Statements

Amended 3 times
s.339

Supplementary

Amended 3 times

Part 8 — Investigations

s.341

Orders and warrants sought for civil recovery investigations

Amended 24 times
s.350

Government departments

Amended 13 times
Other duties (1) — Crown / regulator
  • Government departments must comply with and transfer production orders Crown / Minister / Government department
s.356

Certain offences in relation to execution of search and seizure warrants

51 weeks imprisonment Amended 17 times
  • Assault or obstruct officers executing a search warrant Any Person
s.359

Offences

2 years imprisonment Amended 11 times
  • Fail to comply with a disclosure order or give false information Any Person
s.362

Unexplained wealth orders

Unlimited fine Amended 10 times
  • Comply with an Unexplained Wealth Order (UWO) Any Person
s.362

Extension of period pending determination of proceedings etc

Amended 10 times
s.362

Holding of property: trusts and company arrangements etc

Amended 10 times
s.362

Supplementary

Amended 10 times
s.362

Application for interim freezing order

Amended 10 times
s.362

Variation and discharge of interim freezing order

Amended 10 times
s.362

Exclusions

Amended 10 times
Other duties (1) — Crown / regulator
  • Tribunal must consider living and business expenses when freezing assets Tribunal / Court
s.362

Restrictions on proceedings and remedies

Amended 10 times
s.362

Powers of receivers appointed under section 362N

Amended 10 times
s.362

Registration

Amended 10 times
s.362

Compensation

Amended 10 times
s.362

Enforcement abroad: enforcement authority

Amended 10 times
s.366

Offences

Unlimited fine Amended 5 times
  • Fail to comply with a customer information order or give false information Any Person
s.375

Evidence overseas

Amended 10 times
s.375

Evidence overseas: restrictions on use

Amended 10 times
s.375

Restriction on exercise of certain powers conferred on officers of Revenue and Customs

Amended 10 times
s.377

Code of practice of Attorney General or Advocate General for Northern Ireland

Amended 16 times
Other duties (1) — Crown / regulator
  • Attorney General must publish and maintain a code of practice for investigations Crown / Minister / Government department
s.396

Unexplained wealth orders

Amended 3 times
  • Respond to an Unexplained Wealth Order (UWO) Any Person
s.396

Extension of period pending determination of proceedings etc

Amended 3 times
s.396

Offence

2 years imprisonment Amended 3 times
  • Provide false information under an unexplained wealth order Any Person
s.396

Disclosure of information, copying of documents, etc

Amended 3 times
s.396

Supplementary

Amended 3 times
s.396

Application for interim freezing order

Amended 3 times
s.396

Variation and recall of interim freezing order

Amended 3 times
s.396

Exclusions

Amended 3 times
s.396

Arrestment of property affected by interim freezing order

Amended 3 times
s.396

Inhibition of property affected by interim freezing order

Amended 3 times
s.396

Receivers in connection with interim freezing orders

Amended 3 times
s.396

Powers of receivers appointed under section 396P

Amended 3 times
s.396

Supervision of section 396P receiver and variations

Amended 3 times
s.396

Compensation

Amended 3 times
s.396

Expenses orders

Amended 3 times
s.408

Evidence overseas: restrictions on use

Amended 1 time
s.408

Restriction on exercise of certain powers conferred on officers of Revenue and Customs

Amended 1 time
s.410

Code of practice

Amended 1 time
Other duties (1) — Crown / regulator
  • Scottish Ministers must produce and publish a Code of Practice Crown / Minister / Government department

Part 9 — Insolvency

Part 10 — Information

Part 11 — Co-operation

Part 12 — Miscellaneous and general

s.453

Certain offences in relation to financial investigators

51 weeks imprisonment Amended 4 times
  • Assault an accredited financial investigator Any Person
s.453

Obstruction offence in relation to immigration officers

51 weeks (England & Wales), 12 months (Scotland), 1 month (Northern Ireland) imprisonment Amended 4 times
  • Obstruct an immigration officer Any Person
Browse 3 other sections in this Part — procedural / definitional / commencement

Schedules

Browse 7 other Schedules — structural / supplementary
Read the full Act on legislation.gov.uk (opens in a new tab)

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

Primary

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

FCA

Financial Conduct Authority

Regulation of financial services firms and markets. Supervises banks, insurers, investment firms, payment services, and cryptoasset businesses. Issues authorisations and enforces conduct …

FSA

Food Standards Agency

Food safety and hygiene regulation across England, Wales, and Northern Ireland. Enforces food law, provides guidance to food businesses, investigates incidents. Approves …

SRA

Solicitors Regulation Authority

Regulates solicitors and law firms in England and Wales. Sets standards, authorises firms, investigates misconduct, and can impose sanctions including fines and …

LSB

Legal Services Board

Oversight regulator for legal services in England and Wales. Supervises approved regulators including SRA, Bar Standards Board, and CILEx. Ensures regulation serves …

Forestry Commission

Government department responsible for protecting, expanding, and promoting the sustainable management of woodlands in England. Issues felling licences, administers woodland creation grants, …

Home Office

Government department responsible for immigration, security, and law and order. Administers UK Visas and Immigration (UKVI), issues sponsor licences for employers hiring …

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