[2] In the United Kingdom, a corporation is considered a juristic person and can be capable of committing, being convicted of and sentenced for, a criminal offence.

[5][6] The practical consequence of this was that such convictions were rare and there was public discontent where it was perceived that culpable corporations had escaped censure and punishment.

[17] Various government policy decisions;[18] policing,[19] military[20] and child protection[21] activities; and emergency responses[22] are excluded.

[24] The jury must consider whether the evidence shows that the organisation failed to comply with any health and safety legislation that relates to the alleged breach, and if so:[25] The jury may also:[25] Senior management means the persons who play significant roles in:[26] On conviction a corporation may be ordered to remedy any breach,[27] or to publicise its failures,[28] or be given an unlimited fine.

[29] If an individual is also found liable for the offence of manslaughter, it can be prosecuted under the Health and Safety at Work Act 1974 ruled by the same sentencing guideline.