Tax Credits Act 2002 section 35

Offence of fraud

Section 35 creates a criminal offence for anyone who knowingly engages in fraudulent activity to obtain tax credit payments, whether for themselves or someone else.

• It is a criminal offence to knowingly take part in any fraud aimed at obtaining tax credit payments, regardless of whether the payments are for yourself or another person.
• The offence covers any form of fraudulent activity, provided the person involved knows what they are doing and intends it to result in tax credit payments being obtained.
• If tried in a magistrates' court (summary conviction), the maximum penalty is six months' imprisonment, a fine up to the statutory maximum, or both.
• If tried in a Crown Court (conviction on indictment), the maximum penalty is seven years' imprisonment, an unlimited fine, or both.