Our work

Cetral Fraud Division (CFD) divides its work into two broad categories: fiscal and non-fiscal.

Fiscal crimes involve activities such as direct and indirect tax evasion, excise duty fraud and tax credit fraud. They are a major source of income for organised criminals and frequently involve concerted and highly sophisticated attacks upon the tax system. Missing Trader Intra-Community fraud (MTIC, also known as 'carousel fraud') alone costs the UK economy more than £2 billion a year.

Individuals and companies are more likely to be victims of non-fiscal crimes, which involve fraudsters taking money directly and dishonestly from others. Common examples are pyramid schemes and mortgage frauds. Fraud cases that are complex, sensitive or have a value of more than £1 million are dealt with by CFD. Other fraud cases are handled by Crown Prosecution Service (CPS) Areas.

Examples of other serious non-fiscal crimes dealt with by CFD include offences such as illegal arms trafficking, sanctions violations and money laundering.

The Division's formal take-up criteria refer to cases with a minimum provable loss of £1million being sent to CFD for consideration, but there are additional factors which may make the case suitable for CFD to take on, including:

• difficult corruption and bribery cases, especially concerning public (including foreign public) bodies or officials (other than the police, which are referred to the Special Crime division)
• cases where local concern makes it appropriate to refer the case outside the area
• frauds on the governments of other countries
• cases where widespread concern makes it appropriate for the CFD to co-ordinate and set standards
• difficult cases requiring specialist knowledge such as Stock Exchange practices, regulatory bodies, complex banking issues, shipping law etc
• complex and high value "boiler room" and "Ponzi" frauds, and
• significant money laundering connected with fraudulent activity.

The Division is divided into Fraud Division North and South. All fiscal and non-fiscal cases in the north are dealt with by Fraud Division North, led by Elizabeth Bailey. Fraud Division South is divided into two divisions. The fiscal division is led by Matthew Wagstaff and the non-fiscal division is led by Andrew Penhale. Read more about our people

The Division also works closely with the Proceeds of Crime Unit (POCU), which is part of the Organised Crime Division. Once confiscation orders are awarded in CFG cases, POCU pursues them and seeks to strip offenders of the proceeds of their criminal activity. Together, we advise investigators on:

• the conduct of financial investigations
• the law, practice and procedure relating to restraint, confiscation and receivership
• the enforcement of confiscation orders.