On 1 September 2025 a new fraud offence came into force. This is a corporate offence of ‘failure to prevent fraud’, which is part of the Economic Crime and Corporate Transparency Act 2023.

This new type of fraud occurs where someone connected with the organisation (what the Act calls an ‘associated person’) commits a fraud offence that intentionally benefits the Trust , or a related body, rather than just the individual, and where the Trust should have had reasonable procedures in place to prevent this from happening.