Independent Review of Disclosure and Fraud Offences: second report submitted
Published 26 January 2026
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Progress update
Further to the submission of my first report at the end of 2024, I confirm that, in line with my Terms of Reference, I delivered my second and final report, Fraud in the Digital Age, to the Home Secretary in December 2025.
This review has taken place against the backdrop of fraud’s transformation into one of the defining crimes of the digital age. Fraud is no longer a marginal or technical offence but a serious threat to personal autonomy, economic confidence, and public trust. Left unchecked, it is on course to constitute as much as half of all crime in England and Wales. The scale and complexity of this challenge - spanning overseas offenders, vast volumes of digital material, and rapidly evolving technologies such as artificial intelligence - mean that the criminal justice system faces structural constraints in detection, investigation, and enforcement.
Through extensive engagement with law enforcement agencies, industry, civil society, the judiciary, frontline legal practitioners, and victims, I have identified several systemic issues that impede an effective national response. These include weak deterrence, significant delays within the investigative and court processes, fragmented enforcement structures, and persistent gaps in the framework governing corporate and platform accountability. I also highlight the growing impact of emerging technologies that enable criminals to operate at scale and with increasing sophistication, often from outside UK jurisdiction. These trends pose risks not only to individuals but also to businesses, economic stability, and the United Kingdom’s reputation internationally.
While the detailed recommendations will be published in due course, the report identifies clear opportunities for the government to explore: enhancing data sharing, strengthening upstream prevention, modernising the use of technology across the system, and deepening the United Kingdom’s international cooperation in combating a crime that recognises no borders. As fraud continues to place a profound emotional, financial, and societal strain on victims, it is vital that the state’s response evolves to meet the reality of this threat. I look forward to the government’s response.
Jonathan Fisher KC
Chair of the Independent Review of Disclosure and Fraud Offences