UK POCA Confiscation Rules Changed in 2026: The Biggest Changes to Confiscation Orders Explained

When most people think about a criminal conviction, they think about imprisonment, suspended sentences or fines.

What many people do not realise is that, in many cases, the financial consequences of a conviction can be far more significant than the sentence itself.

Under the Proceeds of Crime Act 2002 (POCA), the prosecution can ask the Crown Court to make a Confiscation Order, requiring a defendant to repay the value of the financial benefit obtained from criminal conduct.

For years, confiscation proceedings have been criticised for being lengthy, procedurally complex and expensive.

That has now changed.

The Crime and Policing Act 2026 introduces the most significant reforms to the confiscation regime in several years. Most of the changes affecting confiscation proceedings came into force on 29 June 2026, followed by detailed Home Office guidance published on 8 July 2026.

Whether you are under investigation, awaiting sentence or simply want to understand how POCA works, these reforms are important.

What Is a Confiscation Order?

A common misunderstanding is that confiscation means the court simply takes away property.

That is not how POCA works.

A Confiscation Order is a financial order requiring a convicted defendant to repay the value of the benefit obtained from criminal conduct.

The court asks three key questions:

1. Has the defendant benefited from criminal conduct?
2. How much was that benefit worth?
3. How much can realistically be recovered from the defendant’s available assets?

The amount ordered is not necessarily equal to the value of the defendant’s possessions. Instead, the court applies the statutory framework contained in Part 2 of the Proceeds of Crime Act 2002.

Which Criminal Cases Can Lead to Confiscation?

Confiscation is often associated with organised crime, but it applies much more widely.

Examples include:

• Drug offences
• Fraud
• Money laundering
• Benefit fraud
• Tax evasion
• Mortgage fraud
• VAT fraud
• Bribery
• Corruption
• Trading standards offences
• Counterfeiting
• Serious theft offences

Business owners, company directors and self-employed individuals can all become subject to confiscation proceedings following conviction.

Why Did the Government Change the Law?

According to the Government, the confiscation system had become:

• slow;
• procedurally complicated;
• inconsistent between courts; and
• less effective than intended at recovering criminal assets.

The reforms aim to:

• speed up confiscation proceedings;
• improve case management;
• recover criminal assets more effectively;
• encourage earlier resolution of disputes;
• strengthen enforcement; and
• increase consistency across Crown Courts.

The objective is simple: make confiscation proceedings more efficient while reducing unnecessary delays.

The Five Biggest Changes in 2026

1. Courts Must Set a Timetable at the Start

Perhaps the most significant procedural reform is the introduction of mandatory case management.

Previously, confiscation proceedings could be adjourned multiple times while the prosecution and defence prepared financial evidence.

Under the new system, the Crown Court establishes a timetable before sentencing proceedings conclude.

The timetable may include deadlines for:

• prosecution statements;
• defence responses;
• disclosure;
• financial documentation;
• expert evidence;
• hearings; and
• any Early Resolution of Confiscation Meeting.

Why this matters

Defendants now have much less time to organise financial records.

Early legal advice becomes considerably more important.

2. Early Resolution Meetings

One of the most practical innovations is the formal introduction of Early Resolution of Confiscation Meetings.

Instead of arguing every issue in court, the prosecution and defence are encouraged to identify:

• agreed facts;
• disputed issues;
• available assets;
• valuation disputes; and
• areas capable of settlement.

This may significantly reduce:

• hearing length;
• legal costs;
• delays; and
• unnecessary litigation.

For many defendants, this could mean reaching agreement without lengthy contested confiscation hearings.

3. More Flexible Confiscation Calculations

The reforms also modernise the way courts calculate confiscation.

Rather than relying on rigid procedural mechanisms, judges now have greater flexibility to ensure confiscation reflects the evidence presented.

Importantly, this does not mean confiscation orders will automatically become smaller.

Instead, the legislation seeks to produce decisions that are fairer, more consistent and easier to enforce.

4. Hidden Assets

The Government has also strengthened the approach to concealed assets.

If investigators believe assets have deliberately been hidden, transferred or disguised, the court has clearer statutory guidance when considering how those assets should be treated.

Attempting to hide wealth is therefore unlikely to prevent confiscation proceedings.

Indeed, it may increase scrutiny.

5. Stronger Management of Restraint Orders

Many people first encounter POCA when their bank account is frozen.

This usually happens through a Restraint Order.

The reforms clarify the legal framework governing restraint applications, helping courts preserve assets while criminal proceedings continue.

That means assets may remain protected until confiscation proceedings have concluded.

Example: How the New System Might Work

Imagine a company director is convicted of VAT fraud.

After conviction:

• the prosecution prepares its confiscation case;
• the Crown Court immediately fixes a timetable;
• both parties exchange financial evidence;
• an Early Resolution Meeting takes place;
• areas of agreement are identified;
• the remaining disputes are determined by the judge;
• the court calculates criminal benefit;
• available assets are assessed; and
• a Confiscation Order is made.

Compared with previous years, this process should now be more structured and predictable.

Why These Changes Matter for Defendants

The practical reality is that confiscation proceedings are now likely to move much faster.

That means:

• earlier preparation;
• earlier disclosure;
• tighter deadlines;
• more active judicial management; and
• greater importance of specialist legal representation.

Waiting until the confiscation hearing itself may leave very little opportunity to challenge financial evidence effectively.

How Forest & Co Solicitors Can Help

Confiscation proceedings often involve complex financial evidence, statutory assumptions and strict procedural deadlines.

Our criminal defence team advises clients throughout every stage of the process, including:

• POCA investigations;
• Restraint Orders;
• Confiscation Orders;
• financial disclosure;
• Crown Court proceedings; and
• appeals.

If you are under investigation or have been notified that confiscation proceedings may follow your criminal case, obtaining specialist legal advice at an early stage can make a significant difference.

Contact Forest & Co Solicitors to speak with an experienced member of our criminal defence team.