Corporate Criminal Liability After the Crime and Policing Act 2026

The Crime and Policing Act 2026 (CaPA) changes the way criminal liability is attributed to companies and other organisations.

From 29 June 2026, organisations may be criminally liable for any criminal offence committed by a senior manager acting within the actual or apparent scope of their authority. The reforms replace the more limited attribution model introduced by the Economic Crime and Corporate Transparency Act 2023 and extend the principle beyond economic crime to all offences capable of being committed by a corporate body.

Many commentators have described the reforms as one of the most significant developments in UK corporate criminal law in over a century.

Why Does This Matter?

Historically, prosecutors seeking to convict a company often had to establish that the offending individual represented the company’s “directing mind and will”. In large and complex organisations, this frequently proved difficult, creating a significant barrier to corporate prosecutions.

The Crime and Policing Act 2026 lowers that threshold considerably.

The focus now shifts to whether the individual was a senior manager and whether the conduct occurred within the actual or apparent scope of their authority. Liability is no longer confined to the actions of board-level decision makers.

Who Is a Senior Manager?

The definition is deliberately broad.

It includes individuals who play a significant role in:

• Making decisions about how all or a substantial part of an organisation’s activities are managed or organised; or
• Managing or organising all or a substantial part of those activities.

Depending on the facts, this may include:

• Operations directors
• Divisional heads
• Regional managers
• Health and safety directors
• Compliance directors
• Heads of business units
• Senior operational decision makers

The question is likely to be determined by function rather than job title.

A Change That Extends Far Beyond Economic Crime

Although the predecessor provisions under ECCTA focused on economic offences, the new regime extends to all criminal offences capable of being committed by a corporate entity.

This has potentially significant implications for:

Health and Safety

• Fatal workplace accidents
• Serious injury incidents
• Health and Safety at Work Act prosecutions
• Corporate manslaughter investigations

Environmental Crime

• Pollution incidents
• Waste offences
• Environmental permit breaches
• Environmental Agency investigations

Building and Fire Safety

• Building safety enforcement
• Fire safety prosecutions
• Regulatory investigations following serious incidents

Regulatory and Compliance Offending

• Data protection offences
• Modern slavery offences
• Competition offences
• Consumer protection offences
• Industry-specific regulatory crime

The practical effect is that investigators and prosecutors are likely to focus much earlier on the actions, knowledge and decision-making of senior management.

What Does This Mean for Investigations?

For organisations facing a serious incident, the key questions are likely to change.

In addition to examining what happened, investigators will increasingly ask:

• Who made the relevant decisions?
• Who accepted or managed the relevant risk?
• Which senior managers were involved?
• What did they know and when did they know it?
• Were they acting within the actual or apparent scope of their authority?

These issues are likely to become central to incident response, internal investigations, regulator engagement and criminal proceedings.

What Should Organisations Be Doing Now?

Organisations should consider:

• Identifying individuals who may qualify as senior managers.
• Reviewing governance and decision-making structures.
• Assessing reporting and escalation procedures.
• Reviewing compliance and training programmes.
• Testing incident response plans and investigation protocols.
• Ensuring senior managers understand the expanded attribution regime.

Importantly, unlike some “failure to prevent” offences, the new attribution regime does not provide a statutory “reasonable procedures” or “adequate procedures” defence. Effective governance remains critical but will not automatically prevent liability from attaching.

How We Can Help

Members of Chambers advise and represent companies, directors and senior managers in relation to:

• Corporate criminal investigations
• Health and safety prosecutions
• Corporate manslaughter
• Environmental crime
• Regulatory enforcement
• Internal investigations
• Inquests and public inquiries

We provide strategic advice from the earliest stages of an incident, helping organisations navigate regulatory scrutiny, preserve privilege, manage investigations and respond effectively to enforcement action.

For further information about the Crime and Policing Act 2026 and its implications for your organisation, please contact a member of our Corporate Crime and Regulatory team.