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Bribery Act 2010

The UK Bribery Act 2010 came into effect on 1 July 2011. On this page you can find the full text of the Act, related guidance and a selection of articles on the key business issues arising from the Act.

The Bribery Act and related guidance

Bribery Act 2010
Full text of the Act in the original and latest available revised versions.

Bribery Act 2010 guidance
Guidance from the Ministry of Justice on the procedures which commercial organisations can put into place to prevent bribery.

ICAEW Guidance 

Bribery Act 2010
Summary of the key points contained in the Act from the Business Law Department

The UK Bribery Act 2010: implications outside the UK
ICAEW briefing paper highlighting the implications of the UK Bribery Act 2010 when working outside the UK. The paper offers a series of practical steps to avoid falling foul of the Act. Published in July 2014.

Fraud Advisory Panel

Bribery Act 2010: An introduction to UK legislation
Guidance which provides an overview on the subject. Updated July 2020.

Adequate Procedures to prevent bribery and corruption
Guidance outlines anti-bribery policies required and how to implement them. Updated July 2020. 

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

Distribution of profits and dividend planning

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Peter Rayney Tax Planning for Family and Owner-managed Companies Bloomsbury Professional 2023

Chapter containing advice on paying dividends, written for anyone who advises or runs a family or owner-managed company. Topics covered include: procedure for paying a dividend and concept of 'distributable profits', directors' fiduciary and statutory duties, legal and tax consequences of an unlawful dividend, dividend taxation, timing payments of dividends, dividend waivers, providing dividend income for the spouse, shares provided to children, other family members and friends.

The UK anti-bribery handbook: Second edition

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Nichola Higgins, Christopher Sallon QC, Susan Scott, Stephen Storey, Christopher Sykes, Sam Tate The UK Anti-Bribery Handbook Bloomsbury Professional 2021

A practical guide to regulation in relation to corrupt practices, covering the current bribery legislation in the UK and considering some case studies and issues that affect particular sectors. The emphasis is very much on preventative matters, covering the safeguards and practical measures that organisations should put in place to prevent prosecution or regulatory action.

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Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Historical resources

Bribery Act 2010
Bill documents from Parliament recording the progess of the Bribery Bill through to Royal Assent and enactment, including:

Law Commission Projects: Bribery
A study by the Law Commission, with its final report published in November 2008, setting out proposals for reform of the existing law. The ICAEW responded to the initial consultation paper with a memorandum Reforming bribery (ICAEW Rep 36/08) published on 20 March 2008.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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