From today, it will be considerably easier for UK prosecutors to take criminal enforcement action against corporates for any UK criminal offence. The Crime and Policing Act 2026 addresses longstanding difficulties with attributing the actions of individuals to corporate organisations.

For detailed analysis of the changes, and examples of the types of scenarios in which corporates may face heightened potential corporate criminal liability, see our previous Clifford Chance briefing.

The changes are significant, but corporates can address them and manage risk through timely and targeted review and adjustments to compliance arrangements. The key messages are:

1. Practicality is key - Companies should focus on mapping risks and reviewing delegation frameworks. Resources will be best directed to identifying possible situations in which there is a heightened risk of corporate criminal liability. In practice, this will be where individuals take actions or make decisions in the UK or where their decisions or actions impact on individuals or businesses located in the UK.
2. 'Senior managers' are not only the most senior individuals within corporates - Prosecutors may now look beyond the board (in some cases lower down the hierarchy to those with operational decision-making responsibilities), making it easier to attribute liability to the company. There is not a direct read across to the definition of 'senior manager' for other legal and regulatory purposes.
3. The legislation will create the conditions for increased enforcement activity and may lead to more calls for investigations – There may not be immediate upticks in enforcement action. However, the new mechanism for attribution may in time enable some prosecutors who have to date been relatively inactive to pursue more (or more substantial) cases. Even the threat of action can be highly disruptive. There is a wider trend of activist litigation and reputational campaigning, which may be further catalysed by the potential availability of new routes to corporate criminal liability.
4. Some industries will face heightened exposure - Companies in high-profile or regulated sectors should be especially proactive in assessing their risk. The implications of the changes will vary between sectors and, in many instances, between different entities within the same corporate group. for details of what they may mean for some sectors, see our separate briefings at the links below.
   
   - UK corporate criminal liability reforms: risks for global supply chains 
   
   - UK corporate criminal liability reforms: risks for the entertainment and sports sector
   
   - UK corporate criminal liability reforms: risks for the oil and gas sector 
   
   - UK corporate criminal liability reforms: risks for the metals and mining sector
   
   - UK corporate criminal liability reforms: risks for the healthcare & life sciences sector 
   
   
5. Companies can expect closer scrutiny of compliance and risk management frameworks, even where no investigation is ongoing - The changes are also likely to play out in more routine settings, including audits and insurance and due diligence processes.

What should corporates be doing about the changes?

The new law requires corporate organisations in all sectors to think carefully about the types of situations in which individuals could commit offences in the course of their duties and how to minimise the opportunities for offending conduct to occur. Now is the time to examine and refine compliance and training arrangements to anticipate and manage the heightened risks arising from individual conduct.