Understanding the Statement of Information in POCA
In confiscation proceedings under the Proceeds of Crime Act 2002 (POCA), the Statement of Information is one of the most important documents in the entire process. It sets out the prosecution’s view of the defendant’s benefit from criminal conduct and provides the basis for any statutory assumptions the court may be asked to apply.
In other words, it is the prosecution’s case on paper.
This article explains what the Statement of Information is, when it is required, what it must contain, and why it is essential to scrutinise it carefully.
What is a Statement of Information under POCA?
The Statement of Information is required under section 16 of POCA 2002. It is submitted by the prosecution once the Crown Court is proceeding with confiscation under section 6. The statement provides the court with financial information the prosecution considers relevant to deciding the extent of the defendant’s benefit from crime.
Whether the statement covers general or particular criminal conduct depends on whether the case involves a criminal lifestyle allegation. This distinction affects both the content of the statement and how the court is required to approach its findings.
Statement of Information in Criminal Lifestyle Cases
Where the prosecution believes that the defendant has a criminal lifestyle, the Statement of Information must set out the following:
Whether the defendant has a criminal lifestyle within the meaning of POCA
Whether the defendant has benefited from their general criminal conduct
The value of that benefit
The statement must also include information that the prosecution believes is relevant to:
The application of the assumptions under section 10 POCA
Any circumstances which may justify the court not applying those assumptions
These assumptions include that any property acquired or expenditure incurred over a certain period is from criminal conduct unless proven otherwise. They can have a huge impact on the benefit figure.
If a lifestyle case is alleged, this is where the benefit amount can become vastly inflated.
Statement of Information in Particular Criminal Conduct Cases
If the prosecution does not believe the defendant has a criminal lifestyle, the case will focus only on the particular criminal conduct for which they have been convicted.
In these cases, the Statement of Information will address:
Whether the defendant has benefited from the conduct in question
The amount of that benefit
There are no section 10 assumptions in play, but the figures and analysis provided still require careful scrutiny to ensure they are accurate and properly evidenced.
Further Statements and Section 10A Determinations
Section 16 also allows for further Statements of Information to be provided. These may be submitted:
Voluntarily by the prosecution
In response to a court order
If the court is considering a determination under section 10A POCA (for example, whether a defendant holds an interest in jointly owned property), the statement must include any known information that would assist the court in making that decision.
This is especially relevant where the prosecution is asserting that the defendant holds more of an interest in a property or asset than they claim.
Why the POCA Statement of Information Matters in Confiscation Cases
The Statement of Information is not a formality. It forms the basis of the prosecution’s case for the benefit figure, the application of assumptions, and the identification of assets.
It often includes:
Summaries of bank account transactions
Schedules of unexplained income or spending
Details of property, vehicles, and transfers
Calculations based on business or gambling activity
Errors in the Statement of Information are not uncommon. For example, bank transactions may be misinterpreted, assets may be double-counted, or assumptions may be applied without proper justification.
This is where forensic accountants can add real value by analysing the source material, identifying flaws, and preparing a rebuttal to the prosecution’s claims.
Frequently Asked Questions
What is a Statement of Information under POCA?
It is a document prepared by the prosecution in confiscation proceedings that outlines their case regarding the defendant’s benefit from criminal conduct.
What section of POCA covers the Statement of Information?
Section 16 of the Proceeds of Crime Act 2002 sets out the requirements for the Statement of Information.
Does the Statement of Information always involve criminal lifestyle allegations?
No. If the prosecution does not believe a criminal lifestyle applies, the statement will focus on particular criminal conduct only.
Can the Statement of Information be challenged?
Yes. Defendants are entitled to respond with a statement under section 17 POCA. The figures and assumptions in the prosecution’s case can and should be scrutinised.
Final Thoughts
The Statement of Information plays a critical role in confiscation proceedings. It often contains the key financial allegations against the defendant and heavily influences the final outcome. Whether the issue is benefit from criminal conduct, the application of lifestyle assumptions, or the valuation of available assets, the defence must approach this document with care.
