Fraud Interview Under Caution — What to Expect

A fraud interview under caution is conducted by the police, HMRC, the Serious Fraud Office, the DWP, the FCA, or another investigative authority. Before the interview begins, you will be cautioned: “You do not have to say anything. But it may harm your defence if you do not mention when questioned something which you later rely on in court. Anything you do say may be given in evidence.”

This caution has significant legal consequences. Failing to mention something in interview that you later rely on at trial can allow the court or jury to draw an adverse inference against you. Answering questions without legal advice carries the risk of providing evidence that the prosecution will use against you.

You are entitled to free legal advice before and during any interview under caution, regardless of your income. This applies whether the interview is at a police station, HMRC offices, or any other location. There is no means test at this stage. You should always exercise this right before answering any questions.

David attends fraud interviews under caution. He advises clients on the specific allegations being made, reviews any documentation shown before the interview, advises on the appropriate approach — whether to answer questions, make a prepared statement, or make no comment — and is present throughout the interview to intervene where questions are improper.

The appropriate approach at a fraud interview depends on the specific allegations and the evidence available to the investigating authority. There is no single correct answer.

Answering questions gives an opportunity to provide explanation and context, but carries the risk of providing incriminating answers or answers that can be challenged at trial. A prepared statement allows you to put your position on record without exposing yourself to cross-examination in interview. Making no comment avoids the risk of incrimination but may allow an adverse inference to be drawn at trial if you later rely on a defence not mentioned in interview.

David advises on the most appropriate approach in each case before the interview begins, having considered the investigation correspondence and the specific allegations.

After the interview, the investigating authority will decide whether to recommend a charge, take no further action, or seek further investigation. The interview is not the only opportunity to make representations — David makes pre-charge representations to the Crown Prosecution Service or the relevant authority after interview where appropriate, arguing that no prosecution is in the public interest or that the evidence does not support a charge.