Legal issues
A small bank balance does not establish a small available amount. Section 9 includes free property, tainted gifts and any amount determined under the hidden-property provisions, with the statutory treatment of priority obligations. Ordinary personal debts are not automatically deductible. Property ownership, secured liabilities and valuation need separate analysis.
This guide concerns England and Wales.
For the wider service, see Proceeds of Crime (POCA). Related decisions are covered in Confiscation proceedings after conviction and Criminal lifestyle and statutory assumptions.
Evidence that matters
For each asset, record ownership, estimated value, valuation date, security and the supporting document. Obtain mortgage redemption information rather than relying on the original loan balance. For company interests, distinguish a shareholding from company-owned assets. For disputed receipts, trace the transaction through the accounts rather than adding every incoming payment together.
Reasonable lines of enquiry
Ask whether transfers are duplicates, loans, returns of capital or receipts said to represent criminal benefit. Identify the evidence needed for each explanation. If hidden assets are alleged, require the allegation and calculation to be addressed expressly; showing current balances alone may not answer that case.
What happens next
Illustration only: assume the court determines benefit of £120,000 and, after applying all relevant rules, accepts an available amount of £45,000. The recoverable amount will ordinarily be £45,000 rather than £120,000. This simplified example does not resolve proportionality, hidden-property disputes or later reconsideration. If the available amount instead exceeds the benefit, that does not ordinarily make the recoverable amount exceed the benefit.
Immediate steps
Prepare two schedules headed “benefit” and “available amount”. Give every proposed adjustment its own reason and source document. Keep historical receipt disputes separate from current asset valuations. Do not present an unsupported net-worth estimate as a complete POCA calculation.
What should you send us?
Send the prosecution calculations, account statements, property titles, valuations, mortgage balances, company accounts and details of gifts or transfers relied on by either side.