Overview
Section 250 of the Crime and Policing Act 2026 (“CPA”), came into force on 29 June 2026 and brings an expansion of corporate criminal liability in the UK. The change reflects a broader legislative trend towards increasing corporate accountability. The new provision lowers the threshold for corporate liability and makes it easier for prosecutors to bring cases against organisations.
The previous position
Historically, corporate liability in England and Wales has been governed by the common law “identification doctrine”. Under this principle, a company could only be convicted where it was determined that the individual carrying out the offence, constituted the “directing mind and will” of the company.
The significance of the updated approach
Section 250 provides that where a senior manager commits a criminal offence within the actual or apparent scope of their authority, the organisation itself will also be treated as having committed that offence. This applies across all criminal offences.. The definition of “senior manager” is deliberately broad and captures individuals who play a significant role in either decision making or the management and organisation of a substantial part of the business. Due to this, the range of individuals whose conduct may be attributed to the organisation is significantly wider than this was previously and consequently the threshold for corporate liability is lowered and this makes it easier for prosecutors to bring cases against organisations. Significantly, there is no statutory defence for an Organisation – no reasonable practicability or due diligence.
Policies alone will not protect you, but will still assist with other regulatory offences and in the face of a prosecution under S.250, will help to mitigate the sentence or even persuade a prosecutor that a prosecution is not in the public interest. To help avoid this risk, organisations are strongly advised to place this on the agenda at the next board meeting and consider reviewing and updating risk assessments, role descriptions and governance documents and refresh training and policies to ensure that those in senior position understand the personal and corporate risks.
Consequences for organisations and health and safety
Although section 250 is not a health and safety provision, it will affect how health and safety offences are approached in practice. It provides another route for the prosecution to hold companies liable where an offence arises from decisions taken by senior management. It can make it possible for the company to be found liable without needing to show that the company board was aware of what was happening.
This is likely to matter most in organisations where decision making sits below board level. The focus is therefore likely to move away from written policies and onto what is happening in practice. Businesses should be able to show that health and safety regulations and guidance is being followed practically and that individuals making daily decisions understand their responsibilities and are properly supervised.
