Specialist Fraud Division
The Specialist Fraud Division is a dedicated fraud prosecuting team within the CPS. It has a national remit and the specialist expertise to prosecute cases investigated by police and a range of other investigative agencies throughout England and Wales.
The work includes prosecuting the most serious, complex and difficult fraud cases investigated by police forces across England and Wales. The Division primarily takes fraud and corruption work from specialist units in the City of London Police and the Metropolitan Police Service, but has a number of cases investigated by other forces and has arrangements in place to work with the National Crime Agency (NCA) Economic Crime Command (ECC) and regional police fraud units.
SFD also prosecutes all criminal tax, excise and strategic export cases, which are subject to criminal investigations by Her Majesty's Revenue and Customs (HMRC), in England and Wales.
In addition, SFD prosecutes all criminal cases relating to benefits and child maintenance legislation which are investigated by the Department of Work and Pensions (DWP); NHS fraud investigated by NHS Protect; and criminal matters investigated by the Department for Environment, Food and Rural Affairs (Defra) and the Medicines and Healthcare Products Regulatory Agency (MHRA).
HMRC has responsibility for investigating all fiscal crimes, which involve activities such as direct and indirect tax evasion, excise duty fraud and tax credit fraud. These crimes are a major source of income for organised criminals and frequently involve concerted and highly sophisticated attacks upon the tax system.
SFD also handles other casework investigated by HMRC, involving serious non-fiscal crimes such as illegal arms trafficking, certain breaches of sanctions legislation and associated money laundering.
Individuals and companies are subject to the activity of fraudsters, involving organised criminals and dishonest opportunists. Common examples are pyramid ("Ponzi") schemes, boiler room investment frauds and mortgage fraud. Fraud cases that are complex, sensitive or have a value of more than £1 million are dealt with by SFD. Other fraud cases are handled by local CPS prosecutors, including regional complex casework units (CCUs).
For police-investigated cases, the Division's formal take-up criteria include:
- cases with a minimum provable loss of £1m (although this is not determinative as Area Complex Casework Units may also prosecute frauds at or above this value);
- difficult corruption and bribery cases, especially concerning public (including foreign public) bodies or officials (other than the police, which are referred to the Special Crime division)
- cases where local concern makes it appropriate to refer the case outside the area
- frauds on government departments or the governments of other countries
- cases where widespread concern makes it appropriate for the SFD to co-ordinate and set standards
- difficult cases requiring specialist knowledge such as Stock Exchange practices, regulatory bodies, complex banking issues, shipping law etc
- complex and high value "boiler room" and "Ponzi" frauds; and
- money laundering connected with fraudulent activity.
These criteria are indicative: a judgement is made in each case.
SFD teams have national responsibility in England and Wales to prosecute cases investigated by the DWP's internal investigation department, the Fraud and Error Service (FES) which is currently forming a single fraud investigation service.
The cases FES deal with are primarily concerned with benefit fraud and the vast majority are prosecuted in the magistrates' courts. Benefit fraud is when someone is dishonest in order to receive benefit or knowingly fails to report a change in their circumstances. This includes, for example, people who:
- do not report they are now living with a partner or that their partner has started work
- do not report they are receiving other benefits
- do not declare their savings or do not declare the right amount of savings
- are claiming for children who have left home
- do not report they have started work, or started to earn money
- do not report they have inherited money
- do not report they are going abroad, living abroad, or have changed address.
Other examples of crime that FES investigates include frauds related to grants (e.g. crisis loans), the access to work scheme, maternity and other allowance fraud and identity fraud (e.g. false or hijacked identity).
We prosecute criminal cases investigated by NHS Protect on behalf of the Department of Health (DH). These cases usually involve fraud against the NHS.
We are responsible for prosecuting cases previously dealt with by Defra. These cases are prosecuted on behalf of a number of different agencies including: Animal Health, Centre for Environment, Fisheries and Aquaculture Science, Forestry Commission, Gangmasters Licensing Authority, Rural Payments Agency, The Food and Environment Research Agency and the Veterinary Medicines Directorate.
Cases include the illegal use and sale of veterinary medicines, offences against fish and shellfish health regulations, environmental damage, animal welfare crimes, illegal working practices in the food and agriculture industries and crimes related to livestock registration and food labelling.
SFD also prosecutes all cases on behalf of the Medicines and Healthcare Products Regulatory Agency. Offences include the production and distribution of counterfeit medicines.
The Division also works closely with CPS Proceeds of Crime (CPSPOC). In cases where there are complexities surrounding the identification, securing and confiscation of criminal assets, cases are referred to CPSPOC at an early stage and they deal with any issues relating to restraint. More straightforward cases are dealt with internally. Once confiscation orders are awarded in SFD cases, CPSPOC will seek to enforce the orders and strip offenders of their criminal proceeds. Together, with CPSPOC, we advise investigators on:
- the conduct of financial investigations
- the law, practice and procedure relating to restraint, confiscation and receivership; and
- the enforcement of confiscation orders
If you have any queries about the work of Specialist Fraud Division please contact the Division's enquiry team using the following email address: SFD.Enquiries@cps.gsi.gov.uk
The Specialist Fraud Division employs around 255 prosecutors, paralegals and administrators based across offices in Manchester, Leeds, Liverpool, Birmingham, Cardiff and London.
Our specialist prosecutors have many years of experience in fraud cases. They have the core skills of all Central Casework Division prosecutors plus the skill sets appropriate to expert fraud prosecutors, which include:
- good knowledge of relevant law, including Fraud and Theft Acts, Bribery Act and other anti-corruption and confiscation legislation, fiscal and social security legislation
- ability to advise on and obtain evidence from overseas jurisdictions, through the use of Mutual Legal Assistance (MLA) and Joint Investigation Teams (JITs)
- understanding of the financial and commercial context in which fraud operates, including the relevant regulatory regimes which operate
- ability to focus on key issues, to manage large cases and to present an understandable case to juries; and
- strong negotiating and communication skills.
Kristin Jones, Head of Specialist Fraud Division
Kristin took up post as the CPS Head of Specialist Fraud in April 2016. Prior to that she was Head of Strategic Relations and International Assistance at the Serious Fraud Office (SFO), having joined as a member of its Management Board in the autumn of 2012.
Before joining the SFO, Kristin was a Deputy Director at the Attorney General's Office, leading the Criminal Law Team. Kristin has also worked at the Revenue and Customs Prosecutions Office, HM Customs and Excise, the Department for Trade and Industry (now Business, Innovation and Skills) and the Crown Prosecution Service where she worked in CPS London and CPS Headquarters. Kristin has specialised in fraud prosecutions throughout her career.
Naheed Hussain, Deputy Head of CPS Specialist Fraud Division
Naheed Hussain was admitted as a Solicitor in 1987. She joined the CPS in 1989 and has worked in five out of the current thirteen CPS Areas. The last Area she worked in was CPS London, where she was the Deputy Chief Crown Prosecutor responsible for the Crown Court North Team.
In 2014, Naheed was appointed to the post of Programme Director for the Single Fraud Investigation Service Project (SFIS) for CPS and then for the Serious Casework Review. She took up her post as the Deputy Head of the Specialist Fraud Division responsible for the London Teams in March 2015.
Elizabeth Jenkins, Deputy Head of CPS Specialist Fraud Division
Elizabeth was called to the Bar in October 1995 and thereafter took up tenancy in London chambers, managing an almost exclusively civil law practice until November 2000, when she joined what was then The Solicitor's Office of Customs and Excise in Manchester.
In September 2010, following the merger with the CPS, she joined the International Justice and Organised Crime Division North as a Senior Specialist Prosecutor until September 2011 when she took over as Unit Head. In June 2014 she became Deputy Head of OCD and then in March 2015 took up her post within SFD.
Robert Gillam and Simon Davies given custodial sentences and disqualified from being directors for arms deal bribe
Four defendants, including a senior NHS manager, convicted of defrauding or conspiring to defraud the NHS of over £3m
The CPS became responsible for prosecuting criminal cases investigated by HMRC in April 2010 when the CPS merged with the Revenue and Customs Prosecutions Office (RCPO), which had previously been responsible for such prosecutions. The Director of Public Prosecutions was at the same time appointed by the Attorney General to be Director of Revenue and Customs Prosecutions.
In September 2011, the CPS took over the prosecution function of the Department for Environment, Food and Rural Affairs (Defra)
Then on 1 April 2012, the prosecution functions of the Department for Work and Pensions (DWP) were transferred to the CPS alongside the dedicated team responsible for prosecutions within DWP, who became CPS staff.
Along with the DWP Prosecutions Division, those staff responsible for the prosecutions for the Medicines and Healthcare Products Regulatory Agency (MHRA) also joined the CPS in April 2012.
You can read about how we prosecute welfare, rural and health related cases in the legal guidance section of this website.
This combination of specialisms within the CPS reflects the fact that economic criminality can take many forms and that prosecutors have to be able to deploy a range of expertise to give effective advice to investigative bodies. The diversity of expertise also supports working partnerships across different law enforcement bodies.
Historical documents relating to the Revenue and Customs Prosecution Office can be found in the Publications section of this website.
To find out about the government reviews that led to the formation of the Revenue and Customs Prosecution Office and its subsequent merger with the CPS, please go to the relevant page elsewhere on this site.
Following the case of R v Chambers  EWCA Crim 2467 which was handed down by the Court of Appeal on 19 October 2008, we have completed a review of historic cases in which confiscation orders were obtained in tobacco smuggling cases.
This exercise is known as "the Chambers Review". To read about the Chambers Review, please go to the relevant page on this website.