Proceeds of Crime Act 2002, section 362E

Offence

Part 8 Investigations

(1)A person commits an offence if, in purported compliance with a requirement imposed by an unexplained wealth order, the person—

(a)makes a statement that the person knows to be false or misleading in a material particular, or

(b)recklessly makes a statement that is false or misleading in a material particular.

(2)A person guilty of an offence under this section is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both;

(b)on summary conviction in England and Wales, to imprisonment for a term not exceeding [F1439 the general limit in a magistrates’ courtF1439] , or to a fine, or to both;

(c)on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding the statutory maximum, or to both.

(3)In relation to an offence committed before [F1440 2 May 2022F1440] , the reference in subsection (2)(b) to [F1441 the general limit in a magistrates’ courtF1441] is to be read as a reference to 6 months.

Definitions used in section 362E 1

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

Cases considering section 362E 3

National Crime Agency v GKC (No 1)

[2026] EWHC 573 (Admin) · 13 March 2026

The judgment noted that giving a misleading response to an unexplained wealth order may have criminal consequences. This was explanatory background to the nature of the order. (see para [4])

National Crime Agency v Baker & Ors

[2020] EWHC 822 (Admin) · 8 April 2020

The court noted that false or misleading statements in response to a UWO may attract criminal liability, reinforcing the intrusive nature of the power. (see para [63])

National Crime Agency v Hussain & Ors

[2020] EWHC 432 (Admin) · 28 February 2020

Makes it an offence to make a statement known to be false or misleading, or recklessly false or misleading, in purported compliance with a UWO. The court referred to this distinction when assessing the relative intrusiveness of a UWO. (see paras [26], [109])

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

Amendments and notes

3 notes from legislation.gov.uk

Amendments

  1. F1439Words in s. 362E(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1
  2. F1440Words in s. 362E(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
  3. F1441Words in s. 362E(2)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1