Depending on the circumstances of the case, investigators will be considering the following possible offences:
fraud by false representation
fraud by abuse of position
fraud by failure to provide information
cheating the public revenue
conspiracy to defraud
Conviction for one of the above can result in a prison sentence. Other sentences include a fine or community order where the nature of the offence is less serious.
There is also a possibility that civil action will be taken. For example, civil recovery orders, civil penalties or civil settlements have previously been issued.