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Concealing, disguising, converting or transferring criminal property

s.327Proceeds of Crime Act 2002

Concealing, disguising, converting or transferring criminal property, or removing it from England and Wales, Scotland or Northern Ireland.

Concealing, disguising, converting or transferring criminal property · Proceeds of Crime Act 2002, s.327Card 29 / 195

Points to prove

s.327(1)Concealed, disguised, converted or transferred criminal property
s.327(1)(e)Or removed criminal property from England and Wales, from Scotland or from Northern Ireland
Knowing or suspecting that the property constitutes or represents a benefit from criminal conduct (part of the definition of criminal property)

Key definitions

Criminal property – s.340(3): property that is, or represents (in whole or part, directly or indirectly), a person’s benefit from criminal conduct, where the alleged offender knows or suspects that. The mental element is built into this definition.
Concealing or disguising – s.327(3): includes concealing or disguising its nature, source, location, disposition, movement or ownership, or any rights with respect to it.
Converting – changing the property into another form, such as buying a car or jewellery with cash proceeds, or exchanging currency.
Transferring – passing the property to someone else, including moving money between bank accounts.
Property – s.340(9): all property wherever situated, including money, land, goods and intangible property such as cryptoassets.

Defences

s.327(2) – authorised disclosure under s.338 (with the appropriate consent if made before the act), an intended disclosure with a reasonable excuse for not making it, or acting in a law enforcement function.
s.327(2A) – the person knew or believed on reasonable grounds that the conduct happened abroad and was lawful there at the time (unless of a description prescribed by order).
Banks and regulated businesses have further exemptions (s.327(2C) to (2G)).

Good to know

A thief who hides or spends the proceeds of their own crime can commit this offence. The criminal conduct does not have to be someone else’s.
s.334 states 6 months for summary conviction. Section 282 of the Criminal Justice Act 2003 reads that as the general limit in a magistrates’ court, currently 12 months.
Sister offences: arrangements (s.328) and acquisition, use and possession (s.329). All three carry 14 years.

Legislation: Proceeds of Crime Act 2002, s.327 (opens legislation.gov.uk in a new tab)
Mode of trial: Either way
Maximum penalty: 14 years' imprisonment and/or a fine (on indictment); 12 months' imprisonment and/or a fine (summarily)
Last checked: 2 November 2026, against the current law on legislation.gov.uk

Concealing, disguising, converting or transferring criminal property: questions people ask

What are the points to prove for concealing, disguising, converting or transferring criminal property?

1. Concealed, disguised, converted or transferred criminal property 2. Or removed criminal property from England and Wales, from Scotland or from Northern Ireland 3. Knowing or suspecting that the property constitutes or represents a benefit from criminal conduct (part of the definition of criminal property)

What is the maximum sentence for concealing, disguising, converting or transferring criminal property?

14 years' imprisonment and/or a fine (on indictment); 12 months' imprisonment and/or a fine (summarily)

Is concealing, disguising, converting or transferring criminal property a summary, either-way or indictable offence?

Concealing, disguising, converting or transferring criminal property is an either-way offence: it can be tried in the magistrates’ court or the Crown Court.

What Act and section is concealing, disguising, converting or transferring criminal property?

Concealing, disguising, converting or transferring criminal property is an offence under the Proceeds of Crime Act 2002, s.327.

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