The UK Bribery Act 2010 (in force 1 July 2011) creates four offences: giving a bribe (s1), receiving a bribe (s2), bribing a foreign public official (s6), and a company failing to prevent bribery (s7). Individuals face up to 10 years in prison; companies face unlimited fines. A company's only defence to s7 is having adequate procedures.
Key facts
| Royal Assent | 8 April 2010 |
| In force | 1 July 2011 |
| Replaced | Prevention of Corruption Acts 1889 to 1916 and common law bribery |
| Enforced by | Serious Fraud Office and Crown Prosecution Service |
| Maximum penalty | Individuals: 10 years and/or unlimited fine. Companies: unlimited fine |
The four offences
| Section | Offence | Who | Example |
|---|---|---|---|
| s1 | Offering, promising or giving a bribe | Individuals and companies | A sales director offers a buyer a luxury holiday to win a contract |
| s2 | Requesting, agreeing to receive or accepting a bribe | Individuals and companies | A procurement manager asks a supplier for cash to keep it on the list |
| s6 | Bribing a foreign public official | Individuals and companies | A mining company pays officials for a licence (the example in the book) |
| s7 | Failing to prevent bribery by an associated person | Commercial organisations only | An overseas agent pays a bribe to win business for the company |
Section 7 is strict liability: the company need not know about the bribe. Its only defence is proving it had adequate procedures.
Adequate procedures: the six principles
Gifts and hospitality
Reasonable, proportionate hospitality to build relationships is allowed. It becomes a bribe when it is intended to make someone act improperly. Red flags: lavish value, timing near a contract decision, family members invited, or anything given in secret. A gifts register, value limits and approval rules are typical controls.
Real case
In 2017 Rolls-Royce agreed a deferred prosecution agreement with the SFO over bribery in several countries, paying about £497 million plus costs, one of the largest UK settlements. Source: Serious Fraud Office.
Related UK law
The Economic Crime and Corporate Transparency Act 2023 created a similar failure to prevent fraud offence for large organisations, in force from 1 September 2025. See the fraud triangle for why fraud happens.
The Bribery Act in ACCA SBL
Bribery sits in professionalism and ethics (syllabus area A) and governance (area B). A typical case has a director keen to "do what is normal locally" to win an overseas contract. Explain which offence is at risk, that local custom is no defence, the risk to the company under section 7, and what procedures to put in place. Full text: legislation.gov.uk.
FAQs
What are the four offences under the Bribery Act 2010?
Section 1: offering, promising or giving a bribe. Section 2: requesting, agreeing to receive or accepting a bribe. Section 6: bribing a foreign public official. Section 7: a commercial organisation failing to prevent bribery by a person associated with it.
What is the penalty for bribery in the UK?
For individuals, up to 10 years in prison, an unlimited fine, or both. Companies face unlimited fines and can be barred from public contracts.
Are facilitation payments legal in the UK?
No. Small payments to speed up routine official actions are bribes under the Act. The only exception is a payment made under duress to protect someone's life, liberty or safety.
What is the adequate procedures defence?
The only defence to the section 7 offence. A company must prove it had adequate procedures to prevent bribery. Ministry of Justice guidance sets out six principles to follow.
What is the expectation test?
The test of whether someone performed a function improperly: what a reasonable person in the UK would expect. Local custom abroad is ignored unless written local law permits it.
Who investigates bribery in the UK?
Mainly the Serious Fraud Office (SFO) for serious or complex cases, with the Crown Prosecution Service prosecuting others. In Scotland, the Crown Office and Procurator Fiscal Service.
Does the Bribery Act apply outside the UK?
Yes. It covers UK nationals and companies anywhere in the world, and section 7 applies to any organisation that carries on business, or part of a business, in the UK.