Corporate Criminal Liability: The Crime and Policing Act 2026 broadens the identification doctrine

The resulting Crime and Policing Act 2026 (“the Act”) introduces far-reaching changes to the attribution of criminal liability within corporate entities. 

With effect from 29 June 2026, the Act expands the identification doctrine, holding companies and partnerships accountable for all criminal offences committed by their senior managers acting within their actual or apparent authority, across England and Wales, Scotland, and Northern Ireland.

Section 250 of the Act is particularly noteworthy, as it extends the scope of corporate criminal liability beyond the boundaries previously set by the Economic Crime and Corporate Transparency Act 2023 (“ECCTA”). 

ECCTA has reformed the identification doctrine by allowing statutory attribution of criminal liability to companies, but only in relation to specified economic crimes committed by senior managers. 

Under the Act, this attribution now applies to all criminal offences, not just economic crimes. This represents a fundamental shift in how corporate wrongdoing is policed and prosecuted.

The identification doctrine, traditionally, made it challenging to prosecute companies unless the criminal act could be traced directly to someone considered the "directing mind and will" of the corporation. This often meant only the actions of the most senior executives would count, and only in limited circumstances. 

ECCTA began to loosen these constraints, but with a narrow focus on economic crime. 

Section 250 of the Act removes these restrictions entirely, making it possible for companies and partnerships to be prosecuted for any offence committed by a senior manager, so long as they were acting within their authority, regardless of whether that authority was explicit or merely apparent.

Importantly, the Act provides greater clarity and consistency across the UK's jurisdictions. 

It applies uniformly in England and Wales, Scotland, and Northern Ireland, ensuring that the same principles govern corporate liability regardless of location. 

This harmonisation is likely to increase compliance pressures on businesses operating nationwide, as senior managers must now be vigilant about their conduct in every aspect of their role, not just those relating to economic crime.

The repeal of the relevant provisions of ECCTA, effective from 29 June 2026, signals the government’s intention to simplify and strengthen corporate accountability. 

Companies and partnerships should take proactive steps to review their governance structures, compliance programmes, and training for senior managers. The expansion of the identification doctrine means that lapses in oversight or blurred lines of authority could expose organisations to criminal prosecution in a much wider range of scenarios. As the new regime comes into force, robust internal controls and clear policies will be essential to mitigate risk and ensure ethical standards are upheld.

In summary, the Act represents a landmark change for corporate criminal liability in the UK. 

By broadening the identification doctrine to encompass all criminal offences, the Act places greater responsibility on organisations to prevent wrongdoing and uphold legal standards at every level of management. 

The coming months will be crucial as businesses adapt to this new legal landscape, preparing for the expanded scope of liability when it takes effect in June.