Concealing Criminal Property (Section 327 Proceeds of Crime Act 2002)

Concealing Criminal Property is an offence under s.327 Proceeds of Crime Act 2002. A person commits the offence if he conceals criminal property, disguises criminal property, converts criminal property, transfers criminal property, or removes criminal property from England and Wales or from Scotland or from Northern Ireland (s.327(1)). Concealing or disguising criminal property includes concealing or disguising its nature, source, location, disposition, movement or ownership or any rights with respect to it (s.327(3)). A person does not commit the offence if he makes an authorised disclosure under s.338 and, where the disclosure is made before the act, has the appropriate consent, if he intended to make such a disclosure but had a reasonable excuse for not doing so, or if the act is done in carrying out an enforcement function (s.327(2)); further exceptions apply where the conduct was lawful where it occurred overseas (s.327(2A)) and to deposit-taking bodies and the regulated sector (s.327(2C) to (2G)). Maximum sentence: on conviction on indictment, imprisonment for a term not exceeding 14 years, a fine or both; on summary conviction, imprisonment for a term not exceeding six months, a fine not exceeding the statutory maximum or both (s.334(1)).

In practice

This is an either-way offence: it may be tried at the magistrates' court or the Crown Court. Mode of trial depends on the seriousness and the defendant's election. The suspect must be cautioned in accordance with Code C PACE 1984 before any questions about the offence are put to them. Interviews must be audio-recorded (Code E) or, for indictable offences, may be visually recorded (Code F).