Fraud, uttering and embezzlement
Fraud in Scotland is the common law crime of deceiving someone by a false pretence so that they do something they would not otherwise do. Uttering is passing off a forged document as genuine, and embezzlement is dishonestly misusing property you were trusted to manage.
Law checked as at 25 September 2026. Legal information only, not legal advice, and not a prediction of any sentence.
At a glance
| Also known as | Common law fraud, Falsehood, fraud and wilful imposition, Uttering a forged document, Embezzlement, Breach of trust |
|---|---|
| The law | Common law of Scotland |
| Where it is tried | lower-value fraud and embezzlement (up to £2,500) can be tried in the JP court; uttering cannot. Most cases are prosecuted in the sheriff court under summary procedure, while larger or complex frauds are prosecuted under solemn procedure before a sheriff and jury or in the High Court. |
| Maximum penalty | Each of fraud, uttering and embezzlement is a common law crime, so there is no single statutory maximum: the limit depends on the court that deals with it. JP court: up to 60 days' imprisonment and/or a fine of up to £2,500. Sheriff court under summary procedure: up to 12 months' imprisonment and/or a fine of up to £10,000. Sheriff and jury (solemn procedure): up to 5 years' imprisonment and/or an unlimited fine, and the sheriff can remit (send) the case to the High Court for sentence if more is merited. High Court of Justiciary: up to life imprisonment and/or an unlimited fine. The JP court can try fraud or embezzlement only where the sum involved is £2,500 or less, and cannot try uttering. On conviction the court can also make a confiscation order under Part 3 of the Proceeds of Crime Act 2002 to recover the benefit from crime. |
Maximum penalties are the most a court can impose for the worst cases. Most sentences are far lower, and the actual sentence depends on the facts, any guilty plea and the court's assessment.
What the prosecution must prove
- Fraud: a false pretence, by words, writing or conduct, which the accused knew to be false and made intending to deceive
- Fraud: the false pretence caused a practical result, such as the victim handing over money or goods or acting in some other way; financial loss is not essential
- Uttering: the accused presented a forged document as genuine, knowing it was forged, to the actual or potential prejudice of another
- Embezzlement: the accused was entrusted with property with some authority to manage it, and dishonestly appropriated it for an unauthorised purpose
- Identification and dishonest intent, proved by corroborated evidence
Defences and common issues
- No false pretence: the statement was true, or was an honest opinion or genuine promise that later could not be kept.
- No dishonest intent: a genuine mistake or belief, or the matter is really a civil dispute, such as a disagreement over a contract.
- Authority: for embezzlement, the accused was entitled to use the money or property in the way they did.
- For uttering, the accused did not know the document was forged.
Frequently asked questions
What is the difference between fraud and embezzlement?
Fraud involves deceiving someone with a false pretence so they hand over money or property, or act in some other way. Embezzlement involves someone who has lawfully been given control of property, such as an employee handling takings or someone managing another person's money, dishonestly using it for their own or another unauthorised purpose. In embezzlement the property was entrusted to the accused, whereas in fraud it is obtained by deception. Both are common law crimes in Scotland.
Does someone have to lose money for it to be fraud in Scotland?
No. Scots common law fraud requires a false pretence that brings about a practical result, meaning the victim was induced to do something they would not otherwise have done. That result does not have to be a financial loss; for example, obtaining a service, a job or an advantage by lying can be enough. The amount involved matters for which court deals with the case, because the JP court can only try frauds of £2,500 or less.
What does uttering mean?
Uttering is a common law crime of presenting a forged document as genuine, knowing it is forged, to the prejudice of someone else. Examples include handing over a forged cheque, a fake certificate or a document with a forged signature to get money, a job or some other benefit. The crime is complete when the document is tendered or passed on as genuine. Uttering cannot be tried in the JP court, although it can be prosecuted summarily in the sheriff court.
Can the court take my assets if I'm convicted of fraud?
It can. After a conviction, the court can make a confiscation order under Part 3 of the Proceeds of Crime Act 2002, which applies in Scotland. The court works out the benefit gained from crime and orders payment of an amount based on the available assets. Failing to pay can lead to further imprisonment. Assets can also be restrained earlier in the case to stop them being moved. A solicitor can explain how these procedures work.
Do I have to answer questions in a police fraud interview?
No. You have the right to remain silent in a police interview, and Scots law does not allow a court to draw an adverse inference from that silence. You are entitled to free legal advice from a solicitor before and during the interview. Fraud cases often involve many documents, so people commonly take legal advice before deciding whether to answer. You must still give basic personal details such as your name and address if police lawfully require them.
Official sources
Primary sources and official guidance on this topic, for anyone who wants to read the underlying rules directly.
- Scottish Government: Scottish Crime Recording Standard, Group 3 (crimes of dishonesty)
- Scottish Sentencing Council: Maximum and minimum sentences
- Criminal Procedure (Scotland) Act 1995, Part I (jurisdiction and sentencing powers of the courts)
- Proceeds of Crime Act 2002, Part 3 (confiscation: Scotland)
- Criminal Procedure (Scotland) Act 1995, Schedule 3 (alternative verdicts)
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