The SFO is a relatively small, highly specialised government department and takes on a small number of large economic crime cases each year.

In considering whether to open an investigation the Director of the SFO will take into account the actual or intended harm that may be caused to:

• the public, or
• the reputation and integrity of the UK as an international financial centre, or
• the economy and prosperity of the UK

and whether the complexity and nature of the suspected offence warrants the application of the SFO’s specialist skills, powers and capabilities to investigate and prosecute.

The types of cases which the Director accepts for investigation often:

• Involve conduct and/or evidence located in a number of jurisdictions;
• Involve alleged criminals who go to great lengths to hide their activity and the money they make from it;
• Require analysis of very large quantities of information; and/or
• Take longer than normal criminal cases to investigate and prosecute.

Information about many of our current and past cases can be accessed here.

The SFO accepts reports on serious bribery and corruption offences from members of the public, including whistleblowers, and corporate entities, either directly or via their legal representative.

For fraud offences, the SFO only accepts reports from corporate entities either directly or via their legal representative, and reports from whistleblowers (current or former workers of the organisation they are reporting).

If you are a member of public who has been a victim of fraud, or wishes to report on behalf of a victim of fraud, please report here to Action Fraud. Action Fraud is the UK’s national reporting centre for fraud and cyber crime. The SFO works closely with Action Fraud, and any allegations received by Action Fraud that fit the remit of the SFO will be directed to us.

If you are a member of the public with information concerning serious bribery or corruption, or a current/former employee of a corporate entity and wish to report serious fraud/bribery offences, we want to hear from you.

You may be nervous about reporting information to us so we’d like to ensure that you are as comfortable as possible by understanding the process and what we may do with that information.

Our information recording system is purpose-built for receiving and storing sensitive information. Any information you send us through our website is encrypted immediately.

Our general data handling information is available here.

Your report will be carefully considered by a dedicated team within the Intelligence Division.

Please note that the SFO does not monitor reports in real time. If you fear that your safety is in danger or will be imminently, please contact the police on 999.

Due to the number of reports the SFO receives, we may not provide an individual response for all reports. If you are a member of the public and wish to report fraud offences, please contact Action Fraud. Action Fraud is the UK’s national reporting centre for fraud and cyber crime. The SFO works closely with Action Fraud, and any allegations received by Action Fraud that fit the remit of the SFO will be directed to us.

The team will ask you questions if they require further information or details to understand your concerns and to properly assess whether the matter may fall within the types of cases that the SFO investigates or is relevant to an existing investigation. Where appropriate, the team will also look to obtain other relevant information available to us from other lines of inquiry. We are unlikely to be able to provide you with exact timings on when our review of your report will be finalised. We are often limited in relation to providing specific updates on your case whilst inquiries remain outstanding. Each matter is different and so the time it takes to assess each case will vary.

If we have engaged with you directly, once a decision has been made in respect of your matter, we will update you where it is practical to do so and where we can do so without compromising future law enforcement or other government agency activity. This update may also be limited if there is other confidential or sensitive information needing protection or legal restrictions are in place.

Please note we are unable to provide you with legal advice or guidance.

Whistleblowing is when a worker or former worker reports suspected wrongdoing at work. If you suspect wrongdoing in your workplace, you should consider following the whistleblowing procedures in your own organisation.

We understand that whistleblowers are often concerned about the legal protections available to them if they report the matter either internally or to an external body such as the SFO. We are unable to provide specific legal advice or intervene in relation to employment matters. However, there are a number of organisations or people who may be able to support you, including:

• Protect, an independent charity for whistleblowers
• Trade unions or bodies
• ACAS
• Citizens Advice
• An independent legal advisor

The Public Interest Disclosure Act 1998 (PIDA) provides certain employment law protections for whistleblowers against negative treatment or unfair dismissal by their employer. There are certain qualifying conditions relating to the subject matter of the disclosure, the motivation and beliefs of the worker, and the person(s) to whom the disclosure is made. You may wish to take advice on whether your report would fall to be a “protected disclosure” and/or review the information on the UK Gov website which explains the criteria.

The SFO is a prescribed body for the purposes of PIDA in relation to reports of serious or complex fraud, including bribery and corruption, in England, Wales, or Northern Ireland, and civil recovery of the proceeds of unlawful conduct. This means that a whistleblower reporting these matters to the SFO could qualify for these employment law protections.

Reports by whistleblowers will be directed to specialist handlers who will assess the matters being reported and the need for confidentiality (see below).

The SFO does not ordinarily intervene in matters of employment relations or participate in Tribunal proceedings. However, all disclosures are logged. We may be able to provide confirmation that a report has been received if requested by a whistleblower themselves; however, it is important to note that confidentiality would therefore not be possible in those circumstances.

When you contact the SFO to report serious fraud, bribery or corruption, it helps us to have your name, address and contact details – without it, it makes it more difficult to assess your report or contact you for further information. However you do not have to give us information about yourself and you may keep your identity anonymous. Please take note of the unique reference number supplied when you submit your report and quote this number in any future contact. We prefer to use a secure email service for communications but we are happy to use alternatives if appropriate.

There are times when the SFO may decide to pass on the information you have given us, where there are legal, regulatory or operational reasons to do so. For example, we regularly share information with the police, other law enforcement agencies, local authorities or other government departments. It may also be necessary to share information if we believe that either you or someone else is at risk of significant harm, or we have safeguarding concerns relating to child protection or a vulnerable adult.
Whether you are a whistleblower or a confidential reporter, we do not disclose the identity of individuals providing us with information unless you have given your consent. If we do not have your consent, we will ensure that any report sharing your information does not identify you or the fact it has come from a whistleblower or confidential reporter.

You will be given an opportunity on the form to indicate if you agree for your personal details to be disclosed to other authorities, along with your information. If you do not give consent, it is important to note that there are rare situations where we may need to disclose your identity. For example, a judge may order us to disclose the information as part of court proceedings. If this rare situation were to arise then, before disclosing your identity, we would consider available options and consult with you where it is reasonable to do so. It remains within our discretion to disclose (or not) after taking into account all the circumstances but in particular the need for sensitivity concerning your identity.

Make a report

In order to assist us with our evaluation and to help determine whether the information you wish to report relates to the most serious or complex fraud, bribery and corruption, please could you provide a full explanation of your concerns in order to assist with our assessment of the matters you are reporting to us. If you do not submit the requested information, we may not be able to progress this matter further.

Our preferred method of communication is by secure email although other forms of communication may be agreed if appropriate. If you do not provide us with contact details this will make it more difficult for us to assess your report, as we may require further information from you.

Please provide a summary of the allegations, including details of when, where and what suspected offences took place. If applicable, please also include details of the method used to commit the offending, and the motive for offending. Please do not gather information, which is not already in your possession, for the purposes of passing it to the SFO.

Please provide details of any individuals who are connected to these allegations. If you are already in possession of the information, please include any identifying information, such as full name, contact details, and a summary of how they are connected to the allegations.

• Name
• Identifying information to include, if known, any of the following: contact details, country of residence, nationality, date of birth, any alias used, employment details.
• Summary of how they are connected to the allegations, including whether they gained any benefit, financial or otherwise, from their actions.
• Are they aware that a report to law enforcement is being made?

If the information concerns particular individuals, you should be careful not to tell those people or anyone else that you have contacted the SFO, or to allow that information to reach them by any other means.  To do so may put you at risk or hinder any further action we or others may wish to take. Should you have any concerns about your own personal safety, please contact your local police.

Please provide details of any connected company if known

• Company name and registration number
• Contact details, including business address and country
• Key individuals within the company
• Summary of how the company is connected to the allegations, including whether it gained any benefit, financial or otherwise, from the alleged conduct

These questions are to be used to report potential corporate liability for offences including serious or complex fraud, bribery and corruption, the failure to prevent an associated person criminally facilitating overseas tax evasion, or money laundering, on behalf of the relevant corporate entity.

Please provide a summary of the allegations, including details of when, where and what suspected offences took place. If applicable, please also include details of the method used to commit the offending, and the motive for offending. Please do not gather information, which is not already in your possession, for the purposes of passing it to the SFO.

Please provide details of any individuals who are connected to these allegations. If you are already in possession of the information, please include any identifying information, such as full name, contact details, and a summary of how they are connected to the allegations.

• Name
• Identifying information to include, if known, any of the following: contact details, country of residence, nationality, date of birth, any alias used, employment details.
• Summary of how they are connected to the allegations, including whether they gained any benefit, financial or otherwise, from their actions.
• Are they aware that a report to law enforcement is being made? Please do not inform them if not, as this may compromise any action that may be taken.

Please provide details of any connected company if known

• Company name and registration number
• Contact details, including business address and country
• Key individuals within the company
• Summary of how the company is connected to the allegations, including whether it gained any benefit, financial or otherwise, from the alleged conduct

Reports by whistleblowers will be directed to specialist handlers who will assess the matters being reported and the need for confidentiality

These questions are to be used for a report, by a person currently or formerly employed by the corporate or business entity which is the subject of the report, of potential offences of serious or complex fraud, including offences such as bribery and corruption, the failure to prevent an associated person criminally facilitating overseas tax evasion, or money laundering.

Please provide a summary of the allegations, including details of when, where and what suspected offences took place. If applicable, please also include details of the method used to commit the offending, and the motive for offending. Please do not gather information, which is not already in your possession, for the purposes of passing it to the SFO.

Please provide details of any individuals who are connected to these allegations. If you are already in possession of the information, please include any identifying information, such as full name, contact details, and a summary of how they are connected to the allegations.

• Name
• Identifying information to include, if known, any of the following: contact details, country of residence, nationality, date of birth, any alias used, employment details.
• Summary of how they are connected to the allegations, including whether they gained any benefit, financial or otherwise, from their actions.
• Are they aware that a report to law enforcement is being made?

If the information concerns particular individuals, you should be careful not to tell those people or anyone else that you have contacted the SFO, or to allow that information to reach them by any other means.  To do so may put you at risk or hinder any further action we or others may wish to take. Should you have any concerns about your own personal safety, please contact your local police.

Please provide details of any connected company if known

• Company name and registration number
• Contact details, including business address and country
• Key individuals within the company
• Summary of how the company is connected to the allegations, including whether it gained any benefit, financial or otherwise, from the alleged conduct