Proceeds of Crime Act 2002, section 362A

Unexplained wealth orders

Part 8 Investigations

(1)The High Court may, on an application made by an enforcement authority, make an unexplained wealth order in respect of any property if the court is satisfied that each of the requirements for the making of the order is fulfilled.

(2)An application for an order must—

(a)specify or describe the property in respect of which the order is sought, and

(b) specify the person whom the enforcement authority thinks holds the property (“the respondent”) (and the person specified may include a person outside the United Kingdom).

[F1420 (2A)In a case where the respondent is not an individual, the application may also specify a person who is a responsible officer of the respondent (and a person specified may include a person outside the United Kingdom).F1420]

(3) An unexplained wealth order is an order requiring the respondent [F1421 or any responsible officer specified in the order (a “specified responsible officer”) F1421] to provide a statement—

(a)setting out the nature and extent of the respondent's interest in the property in respect of which the order is made,

(b)explaining how the respondent obtained the property (including, in particular, how any costs incurred in obtaining it were met),

(c)where the property is held by the trustees of a settlement, setting out such details of the settlement as may be specified in the order, and

(d)setting out such other information in connection with the property as may be so specified.

(4)The order must specify—

(a)the form and manner in which the statement is to be given,

(b)the person to whom it is to be given, and

(c)the place at which it is to be given or, if it is to be given in writing, the address to which it is to be sent.

(5)The order may, in connection with requiring the respondent [F1422 or any specified responsible officerF1422] to provide the statement mentioned in subsection (3), also [F1423 require themF1423] to produce documents of a kind specified or described in the order.

(6)The respondent [F1424 or any specified responsible officerF1424] must comply with the requirements imposed by an unexplained wealth order within whatever period the court may specify (and different periods may be specified in relation to different requirements).

(7) In this Chapter “enforcement authority” means—

(a)the National Crime Agency,

(b)Her Majesty's Revenue and Customs,

(c)the Financial Conduct Authority,

(d)the Director of the Serious Fraud Office, or

(e)the Director of Public Prosecutions (in relation to England and Wales) or the Director of Public Prosecutions for Northern Ireland (in relation to Northern Ireland).

[F1425 (8) For the purposes of this Chapter, each of the following is a “responsible officer” of the respondent (in a case where the respondent is not an individual)—

(a)any director of the respondent, including any person occupying the position of a director, by whatever name called;

(b)any member of a body of the respondent equivalent to a board of directors;

(c)any other manager, secretary or similar officer of the respondent;

(d)where the respondent is a partnership, a partner or a member of the partnership;

(e)any person in accordance with whose directions or instructions the board of directors or equivalent body of the respondent are accustomed to act.F1425]

Definitions used in section 362A 2

the court

(10) In this section, sections 120 to 140 and Schedule 3 “the court” means—

(a)the Court of Session, where a trial diet or a diet fixed for the purposes of section 76 of the Procedure Act in proceedings for the offence or offences concerned is to be, is being or has been held in the High Court of Justiciary;

(b)the sheriff exercising his civil jurisdiction, where a diet referred to in paragraph (a) is to be, is being or has been held in the sheriff court.

Defined in s.119(10) · see it in the full Act
hold

(2) The cases in which a person (P) is to be taken to “hold” property include those where—

(a)P has effective control over the property;

(b)P is the trustee of a settlement in which the property is comprised;

(c)P is a beneficiary (whether actual or potential) in relation to such a settlement.

Defined in s.362H(2) · see it in the full Act

Cases considering section 362A 8

Hajiyeva v National Crime Agency

[2020] EWCA Civ 108 · 5 February 2020Interprets

The court treated the UWO power as part of an investigative regime and considered the discretion to make an order, including the relevance of prosecution risks. (see paras [11]; [52]) The discretion to make a UWO may take account of a real risk of prosecution in the United Kingdom or abroad. The negligible risks on the facts did not justify refusing the order. (see para [52]) The requirement to provide information under a UWO supported the conclusion that privilege could not operate to defeat the statutory investigative scheme. (see para [51]) The power to require production of specified documents was part of the information-producing regime relied on when rejecting the privilege argument. (see para [51]) The duty to comply with the requirements imposed by a UWO reinforced the conclusion that the statutory scheme impliedly excluded privilege. (see para [51])

National Crime Agency v Chameleon Capital Holdings Ltd & Ors

[2026] EWHC 1745 (Admin) · 15 July 2026Defines

Applies the statutory basis for the unexplained wealth order. The judgment later interprets the order as imposing its requirements on the respondents, not on Enspire. (see paras [4], [9], [18], [34(ii)]) Defines the relevant specified responsible officer by reference to the respondent. The court relied on that reading to conclude that the unexplained wealth order did not impose a duty on Enspire. (see para [34(ii)]) Identifies the statutory category of information concerning the respondents’ interest in the property for the unexplained wealth order. The judgment records its use in the order but does not separately construe the provision. (see para [9]) Identifies the statutory category of information about how money in the accounts was obtained. The judgment records its use in the unexplained wealth order and the Enspire-related questions. (see paras [9]-[11]) Identifies the residual statutory category of other information connected with the property. The judgment records that the order used it for further Enspire-related questions but does not decide its scope. (see paras [9], [11])

National Crime Agency v GKC (No 2)

[2026] EWHC 929 (Admin) · 24 April 2026

The court treated the UWO requirement to explain an interest in property and its acquisition as an intrusive information-gathering step undertaken during an early investigation. (see paras [12]; [67]-[68])

What each judgment says about section 362A is in the case-law panel in the full Act.

Amendments and notes

6 notes from legislation.gov.uk

Amendments

  1. F1420S. 362A(2A) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(3), 69(1); S.I. 2022/519, regs. 1(3), 2
  2. F1421Words in s. 362A(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(4), 69(1); S.I. 2022/519, regs. 1(3), 2
  3. F1422Words in s. 362A(5) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(5)(a), 69(1); S.I. 2022/519, regs. 1(3), 2
  4. F1423Words in s. 362A(5) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(5)(b), 69(1); S.I. 2022/519, regs. 1(3), 2
  5. F1424Words in s. 362A(6) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(6), 69(1); S.I. 2022/519, regs. 1(3), 2
  6. F1425S. 362A(8) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(7), 69(1); S.I. 2022/519, regs. 1(3), 2