The government have confirmed that the guidance in relation to what constitutes ‘reasonable procedures’ for the prevention of fraud is likely to be published in ‘early summer’, meaning that the new Failure to Prevent Fraud Offence would come into force by the end of the year.

See here for our article summarising the new offence, and here for the first in our series of practical steps to prepare for the new offence, covering how to conduct effective fraud prevention risk assessments.