This guidance provides an overview of welfare and health fraud case-law and procedures and guidance for prosecutors when reviewing  welfare and health fraud cases. Separate guidance applies to DEFRA and MHRA cases.

This guidance deals with older people as victims and witnesses, not as offenders. It should be read in conjunction with the CPS Policy Guidance on the prosecution of crimes against older people.

The Fraud Act 2006 (the Act) came into force on 15 January 2007 and applies in England, Wales and Northern Ireland.