# Fraud Act 2006: the principal fraud offences

> **Key takeaway:** Fraud Act 2006 s.1 via s.2 false representation / s.3 non-disclosure / s.4 abuse of position + dishonesty + intent to gain/cause loss. Dishonesty: Ivey/Barton. Also ss.6–7 articles; s.11 services. Replaces old deception offences.

- **Jurisdiction:** England & Wales
- **Practice area:** Criminal
- **Last reviewed:** 2026-08-04
- **Interactive page:** https://kttclegal.info/library/notes/Criminal/fraud-act-2006-overview
- **Keywords:** Fraud Act 2006, false representation, abuse of position, failure to disclose, dishonesty, Ivey, fraud, section 2

## What is this about?

The Fraud Act 2006 replaced the old Theft Act deception offences with a conduct-based fraud scheme. The core offences are fraud by false representation, fraud by failing to disclose information, and fraud by abuse of position, plus related offences such as possession of articles for fraud and obtaining services dishonestly.

## What is the core rule?

Fraud (s.1) is committed if the defendant dishonestly does one of the s.2–4 modes with intent to make a gain or cause loss (or risk of loss). Section 2: false representation (express or implied), knowing it is or might be untrue or misleading. Section 3: failure to disclose information when under a legal duty to do so. Section 4: abuse of a position in which the defendant is expected to safeguard another's financial interests. Dishonesty is assessed on the Ivey/Barton objective standard given the defendant's actual beliefs. Gain/loss mean money or property (s.5).

## What are the elements or test?

1. Which mode: s.2 representation, s.3 non-disclosure, or s.4 abuse of position?
2. Dishonesty (Ivey/Barton)?
3. Intent to gain or cause loss (or expose to risk of loss)?
4. For s.2: was there a representation and knowledge it was/might be false?
5. For s.3: legal duty to disclose?
6. For s.4: position of financial trust/expectation and abuse?
7. Consider s.6/s.7 articles offences and s.11 obtaining services

## Which authorities matter?

- **Fraud Act 2006, ss.1–5, 6–7, 11** — Core fraud offence structure, gain/loss definitions, articles, and obtaining services dishonestly.
- **Ivey v Genting Casinos (UK) Ltd [2017] UKSC 67; R v Barton [2020] EWCA Crim 575** — Dishonesty test applicable in criminal fraud cases.
- **R v Gilbert [2012] EWCA Crim 2392 (illustrative) / later appellate guidance on s.2 representations** — Representations may be implied by conduct; always particularise the representation alleged.

## How does this apply in practice?

Conspiracy to defraud (common law) still exists alongside the 2006 Act in some prosecutions — different elements. Civil fraud and unlawful means conspiracy are separate. Particularise representations carefully for s.2. Overlap with theft should be resolved by proper charge selection.

## What are common pitfalls?

- Charging obsolete Theft Act deception offences
- Failing to identify the legal duty for s.3
- Using Ghosh dishonesty directions
- Under-particularising the false representation in s.2 cases

## When would a practitioner use this?

Charging and defence analysis in investment frauds, employee fraud, and consumer deception cases.

## Quick reference

Fraud Act 2006 s.1 via s.2 false representation / s.3 non-disclosure / s.4 abuse of position + dishonesty + intent to gain/cause loss. Dishonesty: Ivey/Barton. Also ss.6–7 articles; s.11 services. Replaces old deception offences.

---

*Reference material from [KTTC Legal](https://kttclegal.info/), not legal advice. Work product supports instructing solicitors and barristers under their supervision. England & Wales.*