Guidance

Attending Court as a Counter Fraud Professional (Scotland) (HTML)

Updated 23 February 2026

Practice Note 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, operating 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 Scotland.

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, work and conduct will be scrutinised and when the accused, defender or respondent must ultimately answer to the case presented against them, culminating in a decision or judgment 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 Scottish court system 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. Scottish Courts

There are a number of different court systems in Scotland^{[footnote 1]} as well as tribunals, each with different jurisdictions and responsibilities. However, for the purposes of this guidance it is assumed that counter fraud professionals will primarily attend criminal or civil hearings (and to a lesser extent tribunals).^{[footnote 2]}

Scottish Court Structure - Civil and Criminal (Text Description of Diagram)

Criminal Courts Hierarchy

1. High Court of Justiciary
   • Solemn: First instance court for the most serious cases (Heard by one Judge and Jury)
   • High Court of Appeal: Appeals from the High Court and Solemn Sheriff proceedings. Referrals from theScottish Criminal Cases Review Commission, and the Lord Advocate on points of law
2. Sheriff Appeal Court (Criminal)
   • Appeals from Summary Proceedings from lower criminal courts (1, 2 or 3 Appeal Sheriffs depending on the case)
3. Sheriff Court
   • Solemn Procedure: Serious cases (heard by a Sheriff with a jury).
   • Summary Procedure: Less serious cases (heard by a Sheriff only, no jury).
4. Justice of the Peace Court
   • (Justice of the Peace or Sheriff acting within the powers of a Justice of the Peace)

Civil Courts Hierarchy

1. Court of Session
   • Outer House: Usually first instance. Claims must be over £100,000 (usually a single judge)
   • Inner House: Usually appeals but can hear certain cases at first instance, including complex legal matters. Claims must be over £100,000 (usually 3 judges)
2. Sheriff Appeal Court (Civil)
   • Appeals from lower civil courts (1 or 3 Appeal Sheriffs depending on the case)
3. Sheriff Court
   • Ordinary Cause Procedure and Commercial Action Procedure (First Instance for claims between £5,000 and £100,000 or claims over £100,000 at the discretion of the pursuer)

Criminal courts hear criminal cases, seeking to pass judgement on whether an offence has been committed, and punishing offenders in accordance with prescribed statutory scales and sentencing guidelines.^{[footnote 3]} The criminal standard of proof in such cases is usually described as “beyond reasonable doubt” - in other words, the court must be sure that the accused is guilty of the offence.^{[footnote 4]}

Scottish criminal proceedings are divided into Summary and Solemn procedure^{[footnote 5]}:

• Summary proceedings are used for less serious criminal cases and are heard either in Justice of the Peace Court^{[footnote 6]} (for less serious crimes and fraud cases of a lower monetary value), or the Sheriff Court (for more serious cases). There is no jury in summary procedure, instead it is the Sheriff or Justice of the Peace who rules on the case. Following a guilty verdict or plea, a Justice of the Peace can sentence an offender to a maximum of sixty days in prison or impose a fine of up to £2,500. Within the Sheriff Court, a Sheriff can sentence an offender to a maximum of twelve months in prison and/or a maximum fine of up to £10,000.
• Solemn proceedings are for more serious and high value criminal charges. These cases take place in either Sheriff Court or - in the most serious cases - the High Court of Justiciary. In solemn procedure within the Sheriff Court, a Sheriff can sentence an offender to a maximum of five years in prison or impose an unlimited fine. The High Court however has no limit on the length of prison sentences it can impose, nor the amount of any fine.^{[footnote 7]}

The Crown Office and Procurator Fiscal Service

The Crown Office and Procurator Fiscal Service (COPFS) is Scotland’s sole and independent public prosecution service^{[footnote 8]}. The Procurator Fiscal decide whether to prosecute a case, and which court it will be allocated to depending on the nature and severity of the offence and the sentencing powers available to that court. Upon concluding a criminal investigation, most counter fraud professionals will submit a Standard Prosecution Report to the COPFS who will then review all of the evidence gathered and determine what actions to take, if any, in the public interest.

Civil courts hear disputes between individuals, companies or other organisations, seeking a 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 was more likely than not, that the fact or event had occurred. The civil standard of proof is therefore lower than the criminal standard.

There are different civil procedures used in Scotland which broadly depend on the area of law and/or the monetary value of the claim. Following the civil hearing, the outcome is generally a decision or judgment with 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. The civil courts can order imprisonment in certain situations, though this is rare and mostly arises in relation to an individual’s breach of a court order or contempt of court.

Tribunals

Tribunals hear cases in a range of specialised areas of both devolved and reserved areas of law. Tribunals are usually less formal in style and procedure than the criminal and civil courts but can still issue binding decisions or judgments^{[footnote 9]}. Tribunals have distinct rules and regulations but the majority share the civil standard of proof.

The Sheriff Appeal Court hears appeals from summary criminal proceedings from the Sheriff Court and Justice of the Peace Court, as well as appeals in civil cases from the Sheriff Court.

Supreme Courts

• The High Court of Justiciary is the highest and final criminal court in Scotland which hears the most serious cases as well as appeals from lower courts and referrals from the Scottish Criminal Cases Review Commission and points of law referred from the Lord Advocate.
• The Court of Session is Scotland’s supreme civil court which is split into the Inner and Outer House. The Outer House generally hears cases at first instance while the Inner House generally hears appeals from the Outer House and other civil courts and tribunals.^{[footnote 10]}

Other courts include the All-Scotland Personal Injury Court and Scottish Land Court as well as the UK-wide Military courts.

The majority of both criminal and civil cases in Scotland are heard in the Sheriff Court. Cases too serious to be dealt with at the Sheriff Court are heard at the relevant Supreme Courts, while the least serious criminal cases are heard at the Justice of the Peace Court.

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

For more information on the structure of the judiciary, see:

Judicial Office holders 

Typical Counter Fraud Cases by Court

The Crown Office and Procurator Fiscal Service decides which court to raise criminal cases in and the parties in civil cases determine the correct jurisdiction for their cases. However, the below gives examples of some typical cases or activity related to counter fraud the different courts might hear (the list is not exhaustive):

Criminal

• Justice of the Peace Court (Summary/complaint): A Justice of the Peace can hear certain fraud related cases, concerning a value of up to £2,500, for example, theft or embezzlement.
• Sheriff Court (Summary/Solemn): Where the majority of criminal cases are prosecuted. Common law fraud, embezzlement, uttering (forgery), theft. Statutory offences: Criminal Justice and Licensing (Scotland) Act 2010 (articles for use in frauds); Bribery Act 2010, Proceeds of Crime Act 2002 offences, Social Security (Scotland) Act 2018 offences, benefit fraud, tax fraud, fraudulent trading by companies, associated conspiracy offences.
• High Court (Solemn/Indictment): The most serious and high value crimes of the above.

Civil

• Simple Procedure: Breaches of contract and debt recovery where the value of the claim is less than £5,000.
• Sheriff Court: Where the majority of civil claims are raised. Breaches of contract or remedy, insolvency, company director disqualification, debt recovery (Claims between £5,000 to £100,000 must be brought within the Sheriff Court. Claims over £100,000 can be raised in the Sheriff Court, at the discretion of the party raising the case).
• The Court of Session: Generally, more complex or high value cases of the above. (Claims must be over £100,000). Inner House (appeals only), Outer House (first instance).

Tribunals^{[footnote 11]}

• Devolved: Housing, Land and Property, Scottish Social Security, Local Taxation.
• Reserved: Employment, Social Entitlement (Social Security and Child Support Appeals), Immigration and Asylum.

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.

Consider:

Case and evidence management

• Make sure your 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/ Civil Procedure rules, Criminal Justice and Licensing (Scotland) Act 2010 (including disclosure), and ask yourself: is there more that you need to do?
• Ensure that you have reviewed all relevant correspondence and documents that you have been involved with, and complied with any requests made of you.
• 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 12]}. The importance of being able to provide 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, truthful and describes matters you know directly.
• Criminal and civil witness statements differ slightly in format but both require the witness to sign a declaration and/or confirm that the contents are true. Knowingly providing a false statement is a criminal offence and you may be found to be in contempt of court if you do so.
• In criminal cases, the COPFS may ask to interview you about the alleged crime. This interview, which happens before a case goes to court, is called ‘precognition’^{[footnote 13]}. This may be required even if you have given a witness statement previously. The Defence can also precognosce.^{[footnote 14]}
• Further guidance on witness statements can be found in the GCFP standard for Counter Fraud Investigators.^{[footnote 15]}

What kind of Witness are you?

Whatever your role, countering fraud is ultimately a factual endeavour. When providing a statement or giving evidence in court, you are providing your account as to events you have personally witnessed or to facts or information of which you have direct knowledge, to enable a court to make a judgement as to those facts. Your opinion - if you have one - generally holds no evidential weight (unless you are an expert witness), and must not be given unless expressly directed by the court. For example, in fraud cases, 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^{[footnote 16]}, though they may also provide evidence as to facts. The court decides whether the evidence of any relevant witness should be admitted as “expert evidence”.

Being Cited

If you are required to attend court, you will be sent a summons letter known as a citation. Citations can be issued by either party in both criminal and civil matters. Witnesses may also be cited in some Tribunal hearings, or you may be directed to attend by the Tribunal or legal representatives.

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, be a cooperative witness. This would typically be as a witness for the prosecution, pursuer, or claimant in a case instigated by the organisation they work for. Citations are issued by parties to a case rather than the courts, but it is important to note that if a witness fails to attend after being cited, a warrant may be issued for their arrest and they may be found to be in contempt of court. If you are unable to attend on the specified date you must make this known to the party who cited you and the court as soon as possible.

Before the Hearing

You should:

• 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, you can ask the lead officer, solicitor, or COPFS for a copy.^{[footnote 17]}
• Note if the hearing is to be held remotely - ensure the technology you intend to rely is appropriate and your environment is suitable.
• If you require any reasonable adjustments^{[footnote 18]} or interpreter support - communicate this to the COPFS, court, or solicitor as soon as you know you are required to attend.

At Court

• When? Arrive early.
• 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 court officer, clerk, or in the High Court, the Macer. It will be helpful to bring your citation with you to court if you have one.
• Dress appropriately - there is no “dress code” for witnesses, but it is a formal setting and it is advisable to dress professionally.
• Switch off your mobile phone before entering the courtroom. Keep it switched off throughout the proceedings.

A note on “coaching”

Advocates and solicitors are permitted to prepare witnesses for the process of giving evidence and attending court. However, “coaching” or influencing a witness to give particular evidence is strictly prohibited. Your evidence must be your own and 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

Witnesses are not permitted to be in the courtroom before they have given their evidence.^{[footnote 19]} When you attend to give evidence, you will likely be led to a separate room until you are called to give evidence.

• Oath - once you are called to give evidence and are in the witness box, the Sheriff or judge will ask you to choose to either swear or affirm that the evidence you give will be true and will guide you through the process of doing so. It is a serious offence to lie under oath, and could lead to a criminal conviction for the common law offence of perjury, or the statutory offence of making a false statement or declaration.^{[footnote 20]}

How do I address a judge or Sheriff?

The Judiciary of Scotland provides a list of all judges and how to address them.^{[footnote 21]} The solicitor handling the case should guide you on the appropriate etiquette, but generally, how to correctly address a judge depends on their seniority and the court. However, when in court, all judges should be addressed as “My Lord/Lady” with the exception of Justices of the Peace who are addressed as “Your Honour”.

How do I address Tribunal Members?

Tribunals are usually headed up by a Judge, Legal Member, or Chairperson. Generally, Tribunal Judges are referred to as “Judge”, whereas Legal Members, or Chairpersons, are referred to as “Legal Member”, “Chairperson”, or “Mr/Mrs/Ms” and their surname. Some Tribunals have a panel with specialist and lay members who should be referred to as “Mr/Mrs/Ms” and their surname. 

Take notice of how others in the court address them. If in doubt, ask.

• Address the court. Never address the accused or defender and never refer to the jury directly or address an advocate by name.
• It is good practice to face the person asking you a question, making sure that the decision maker in the case (i.e., the Justice of the Peace/Sheriff/Judge/Jury/Tribunal Panel) can hear you.

The Jury

In Scotland, juries can determine verdicts in both criminal (solemn) and less commonly, in civil trial cases. Criminal juries consist of 15 members, requiring a majority of 10 jurors for a guilty verdict^{[footnote 22]}, if the majority is not reached then the accused is acquitted. Civil trials involve 12 jurors, requiring a simple majority. However, if a majority cannot be reached in a civil trial, the judge or Sheriff may discharge the jury and order a retrial with a new jury.^{[footnote 23]}

Questioning

Once you are “sworn in” (given your oath or affirmation), you will be asked questions about your evidence:^{[footnote 24]}

• 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 the person questioning you to clarify or rephrase their question. 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.
• Take your time. It is acceptable for you to take a moment to consider the question.
• Answer as to facts within your knowledge and do not give your opinion unless you are an expert witness (see above). If a Solicitor or Advocate asks you for your opinion when they should not, this should be picked up by the opposing Solicitor/Advocate or the judge.
• Referring to your witness statement - In civil proceedings your witness statement will usually be in front of you or shown to you on a screen, and one of the first things you will be asked is to confirm that it is your statement. In criminal proceedings witnesses may be given the opportunity to read their statements prior to entering the court to provide evidence^{[footnote 25]}. You may be referred to parts of your statement during your evidence, and you can ask to refer to parts of your statement if you cannot recall a point that you included within your statement, but ideally you should speak from memory as far as possible.
• 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 provided as a production^{[footnote 26]}. However, when in court if you wish to refer to these you must first ask permission to do so.
• 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 
• Scotland’s Criminal Justice System 
• Crown Office and Procurator Fiscal Service - Attending court: guide for victims and witnesses 
• Criminal Justice and Licensing (Scotland) 2010 – Disclosure in criminal proceedings Code of Practice 
• Scottish Courts and Tribunal Service - Coming to court 
• Going to court as a victim or witness

1. England and Wales, and Northern Ireland have their own distinct structures and judiciaries. ↩

2. Courts and tribunals ↩

3. Scottish sentencing council ↩

4. The “not proven” verdict was abolished by Victims, Witnesses, and Justice Reform (Scotland) Act 2025. ↩

5. The Criminal Courts ↩

6. A case in the Justice of the Peace Court is heard by either a Justice of the Peace or a Sheriff acting within the powers of a Justice of the Peace. A Justice of the Peace is usually a non-legally qualified member of the community, comparable to magistrates in England and Wales. ↩

7. Maximum and minimum sentences ↩

8. COPFS ↩

9. Scottish Tribunals ↩

10. N.B. The Supreme Court of the United Kingdom in London is the final court of appeal for civil cases in Scotland, 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 ↩

11. Scottish Tribunals ↩

12. Or in some cases an affidavit, which is a specific form of witness statement provided under oath. ↩

13. Precognition ↩

14. Precognition is also available in Civil proceedings. ↩

15. Government Counter Fraud Professional Standards and Guidance: Counter Fraud Investigator ↩

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

17. Review my witness statement ↩

18. I.e. Under the Equality Act 2010. ↩

19. There is a limited exception for expert witnesses, who may be permitted to hear certain evidence when their role is to assist the court in understanding, or drawing conclusions from it. ↩

20. S.44(1) of the Criminal Law (Consolidation) (Scotland) Act 1995 ↩

21. Addressing a judge ↩

22. ## Criminal Procedure (Scotland) Act 1995 ↩

23. About jury duty in Scotland ↩

24. In Sheriff court the Procurator Fiscal will ask questions first followed by the Defence. Generally in civil proceedings, you will first be questioned by the party who called you, followed by cross-examination by the opposing party. Your solicitor should confirm the procedure beforehand. ↩

25. Review my witness statement ↩

26. Referred to as an “exhibit” in England and Wales, and Northern Ireland. ↩