Guidance

Attending Court as a Counter Fraud Professional (Northern Ireland) (HTML)

Updated 23 February 2026

Government Counter Fraud Profession - February 2026, Version 1

1. Purpose and Scope

This Practice Note has been developed by the Government Counter Fraud Profession (GCFP) Centre of Learning, who operate out of the Public Sector Fraud Authority. The guidance aligns to agreed GCFP standards for professionals produced by the GCFP and is aimed at practitioners who may attend court as a witness in Northern Ireland.

For a counter fraud professional, court is often the final stage in what may have been a long investigative process. It is the point at which your evidence^{[footnote 1]}], work and conduct will be scrutinised and when a suspect or defendant must ultimately answer to the case presented against them, culminating in a judgement being handed down that in the most serious cases could deprive them of their livelihood, property or liberty.

Depending on your role in counter fraud, you may attend court regularly, occasionally or not at all. You may be involved in criminal or civil cases or indeed both. You may have played a supporting role as part of a wider team or been the lead or only investigator in a given case.

This Practice Note therefore gives an overview of the courts in Northern Ireland and guidance on what to prepare for and expect if you are called to attend court as a witness in the course of your duties as a counter fraud professional.

2. Courts of Northern Ireland

There are a number of different court and tribunal systems in Northern Ireland^{[footnote 2]}, with different jurisdictions and responsibilities^{[footnote 3]}.

Criminal courts hear criminal cases, seeking to pass judgement on whether an offence has been committed and punishing offenders. The criminal standard of proof in such cases is usually described as “beyond reasonable doubt”. In other words, the court must be sure that a defendant is guilty of the offence. All adult criminal cases start at a Magistrates court (overseen by a district judge) who can deal with summary offences and some “either way” offences^{[footnote 4]}. More serious offences are passed on to the Crown Court (overseen by a judge and jury). When sentencing, judges consider all the evidence in the case, including any mitigating or aggravating factors, the maximum (and sometimes minimum) sentence available for the particular offences as set in legislation, and any available sentencing guidance.

Civil courts on the other hand hear disputes between individuals, companies or other organisations, seeking to remedy or to right a wrong. The civil standard of proof is “on the balance of probabilities” - in other words, a court must be satisfied that it is more likely than not that “x” is the case. The civil standard of proof is therefore lower than the criminal standard. Following judgement, the outcome in civil proceedings is generally an order issued by the court compelling a party to do or not do something specific to remedy the matter in question, depending on the area of law. Importantly the civil court cannot impose the criminal sanction of imprisonment.

Tribunals hear cases in specialised areas, for example employment or immigration and asylum and are usually less formal than the criminal and civil courts. Tribunals have distinct rules and regulations but share the civil standard of proof. Other courts include the Family and the Military courts as well as the Coroners, however for the purpose of this guidance it is assumed that counter fraud professionals will primarily attend civil or criminal courts, and to a lesser extent tribunals.

The Court of Appeal is the highest court in Northern Ireland, dealing with appeals in civil cases from the High Court and appeals in criminal cases from the Crown Court. It also hears appeals on points of law from the county courts, magistrates’ courts and certain tribunals.^{[footnote 5]}

The Department of Justice (DoJ) is responsible for the administration of the courts through the Northern Ireland Courts and Tribunals Service. The DoJ is also responsible for the resourcing, legislative and policy framework of the justice system overall including legal aid, the police, prisons and probation.

Fraud can often traverse both criminal and civil law and it will depend on the case and organisational setting as to which jurisdiction(s) you may work in.

For further information on the structure of the judiciary, see: www.judiciaryni.uk/court-sittings-and-court-structure 

Typical Counter Fraud Cases:

The table below gives examples of some typical cases related to counter fraud activity the different courts might hear (the list is not exhaustive):

Court	Typical Counter Fraud Cases
Criminal (Magistrate/Crown)	Criminal offences - Fraud Act 2006, Bribery Act 2010, Theft Act (Northern Ireland) 1969, Proceeds of Crime Act 2002 offences, Social Security Fraud Act (Northern Ireland) 2001, Computer Misuse Act 1990, Benefit fraud, Tax fraud, associated conspiracy offences.
Civil (County Court/ High Court)	Breaches of contract or remedy - Insolvency, Social Housing possession hearings, company director disqualification.
Tribunals	Employment, Social Security and Child Support.

3. Being a Witness

Before Proceedings

There are many steps before a case ultimately reaches court, the breadth of which is beyond the scope of this guidance.

However, it is a useful guiding principle to remember that anything you say, do or record in the course of your duties may ultimately be presented in legal proceedings. Working on this premise not only serves as a constant reminder of the legal or regulatory framework in which you operate, but can also promote more effective case management practices and outcomes.

Case and evidence management:

Make sure your case or evidence is the best it can be. Get the basics right and ensure you have acted in accordance with the relevant legislation, rules, guidelines and codes of practice, for example, criminal and civil procedure rules (including disclosure), CPIA^{[footnote 6]}, PACE^{[footnote 7]} and ask yourself: is there more that you need to do?

An effective authorisation structure should also ensure any concerns are picked up and addressed prior to proceedings being issued.

Witness statement:

Before a matter reaches court, you will have provided some form of witness statement^{[footnote 8]}. The importance of being able to draft accurate witness statements cannot be overstated as your statement forms the basis of your evidence in court. It is vital that your witness statement is factual, accurate and true and describes matters you know directly. 

Criminal and civil witness statements differ slightly in format but both require the witness to sign a declaration that the contents are true.

Providing a false statement is a criminal offence and you may be found to be in contempt of court if you do so.^{[footnote 9]}

Further guidance can be found in the GCFP standard for Counter Fraud Investigators.^{[footnote 10]}

What kind of Witness are you?

Whatever your role, countering fraud is ultimately a factual endeavour and the majority of counter fraud professionals will therefore act as witnesses of fact. When drafting a statement or giving evidence in court, you are providing your account as to events you have personally witnessed or to facts of which you have direct knowledge, to enable a court to make a judgement as to those facts. Your opinion - if you have one - holds no evidential weight and must not be given unless expressly directed by the court. For example, in fraud cases, whether or not a witness thinks something was or was not dishonest is irrelevant, as ultimately it is the court who decides whether an act was “dishonest”.

You may be highly experienced in your field but you are not by default an “Expert Witness”. Expert Witnesses are called to give their independent opinion on specific and usually technical matters and there are particular rules and Practice Directions detailing their expected conduct.^{[footnote 11]} The court decides whether a witness is admitted as an “Expert”.^{[footnote 12]}

Being summoned

There is likely to be the expectation that a counter fraud professional may be required to attend court as part of their duties and therefore as a cooperative witness. This would typically be as a witness for the prosecution or claimant in a case instigated by the organisation they work for. However, it is important to note that courts can also summon individuals to attend as witnesses. If a witness fails to attend after being issued with a summons, they may be held in contempt of court and even arrested.

Before the Hearing

• Refresh your mind on your statement. It may have been weeks, months or even years since you gave the statement. If you do not have direct access to it ask the lead officer.
• If you require any reasonable adjustments or interpreter support, communicate this to the court as soon as you know you are required to attend.^{[footnote 13]}
• If the hearing is to be held remotely, ensure the technology works and your environment is suitable.
• If you have recorded information in an official notebook ensure that you can readily access it.

At Court

• When? Arrive early, not on time.
• Where?: Ensure you know where the court is and find where to go when you arrive. There will be a hearing list, if you are unsure where to go ask a member of security staff.
• Dress appropriately - there is no “dress code” for witnesses, but it is a formal setting and it is advisable to dress professionally.

A note on “coaching”:

Barristers are encouraged to prepare witnesses for the process of giving evidence. However,

“coaching” or influencing a witness to give particular evidence is strictly prohibited.

As a counter fraud professional, your evidence must be your own and must always comply with the law. Depending on your role you may come into contact with other witnesses who in turn must also give their own evidence. Any interference with this process may amount to the serious offence of perverting the course of justice.

In Court and Giving Evidence

In civil courts, witnesses are generally permitted to be in the courtroom for the duration of the hearing. In criminal cases they are not and you will likely be led to a separate room until you are called to give evidence.

The Oath:

Once you are called to give evidence and are in the witness box, a court clerk or the judge’s tipstaff (sometimes the judge) will ask you to choose to either swear or affirm that the evidence you give will be true.

It is a serious offence to lie under oath. Perjury is committed when any lawfully sworn witness wilfully makes a false statement which they know to be false.^{[footnote 14]}

How do I address a judge or magistrate?

How to correctly address a judge or magistrate depends on their seniority and the court. 

The Judiciary of Northern Ireland provides a list of all judges and how to address them.^{[footnote 15]}

Take notice of how others in the court address them - if in doubt ask.

• Address the court. Never address the defendant and never refer to the jury directly or address a barrister by name. 
• It is good practice to face the person asking you a question and to face the decision maker in the case when answering (i.e. the magistrate/judge/jury). Where possible, you may find it helpful to stand or sit with your feet facing the decision maker(s), to prompt you to address them rather than the barrister when answering.

 Questioning

Once you are “sworn in” (i.e. have given your oath or affirmation), you will be asked questions about your evidence:

• Answer the question being asked, fully, truthfully and without unnecessary additions or omissions as this could mislead the court.
• If you do not understand what is being asked - say so, ask to clarify, rephrase etc. You must understand what you are being asked in order for you to be able to give an accurate answer.
• If you do not know the answer - say so, you should only be asked about matters you know directly.
• Answer as to facts, do not give opinion unless you are an expert witness (see above). If a barrister asks you for your opinion when they should not, this should be picked up by the opposing barrister or the judge - if not - ask the judge whether it is appropriate.
• Referring to your witness statement - In civil proceedings your witness statement will usually be in front of you and one of the first things you will be asked is to confirm that it is your statement. In criminal proceedings witnesses are given the opportunity to read their statements prior to entering the court to provide evidence.
• Referring to contemporaneous notes - If you made contemporaneous or pocket book notes, ensure that you have the original document with you - the court can ask to see these, even if pages have already been exhibited. However, when in court if you wish to refer to these you must first ask for permission.
• Technical subjects - If your evidence is of a technical nature, make sure it is as easy as possible to understand. The judge or jury are unlikely to be experts in the subject and so it will assist the court to simplify complex matters (while retaining the meaning), for example using diagrams and avoiding acronyms and abbreviations.

The prospect of attending court may be daunting, particularly if it is the first time you have been asked to do so. Whether you attend court regularly or it is your first experience, preparation is key.

4. Further Information

• Government Counter Fraud Function and Profession 
• Public Prosecution Service - Attending Court 
• NI Direct - Going to Court 
• Victim Support NI - Interactive Courtroom     
• Department of Justice - Witness Charter

1. Including the process used to gather the material. ↩

2. England and Wales, and Scotland have their own distinct structures and judiciaries. ↩

3. www.judiciaryni.uk ↩

4. Magistrates also hear civil matters for example family proceedings. ↩

5. N.B. The Supreme Court is the final court of appeal in the United Kingdom for civil cases, and for criminal cases from England, Wales and Northern Ireland. It hears cases of the greatest public or constitutional importance affecting the whole population - see www.supremecourt.uk ↩

6. Criminal Procedure and Investigations Act 1996 ↩

7. The Police and Criminal Evidence (Northern Ireland) Order 1989 ↩

8. Or in some cases an affidavit ↩

9. Perjury (Northern Ireland) Order 1979 ↩

10. [Government Counter Fraud Professional Standards and Guidance: Counter Fraud Investigator]((http://www.gov.uk/government/publications/professional-standards-and-guidance-investigation) ↩

11. Court rules publications ↩

12. For example, a medical professional with no involvement in a specific case may be asked to give their opinion on medical procedures used in that specific case. ↩

13. People with disabilities: going to court and police help ↩

14. Perjury (Northern Ireland) Order 1979 ↩

15. How to address the judiciary in Northern Ireland ↩