联合王国法律并不区分公共和私营部门内的贪污。 1968 年《盗窃法》、 1969 年《盗窃法（北爱尔兰）》（几乎相同的）条款、可能还有适用于英格兰、威尔士和北爱尔兰的 2006 年《欺诈法》，均将贪污、挪用或以其他方式转移财产定为犯罪。在普通法中，公职人员行为失当罪对应于《反腐败公约》内的滥用职权罪。
UK law does not differentiate between embezzlement in the public and private sector. Embezzlement, misappropriation or other diversion of property is criminalized in the Theft Act 1968 and the (almost identical) provisions of the Theft Act (Northern Ireland) 1969, and potentially the Fraud Act 2006, which applies in England, Wales and Northern Ireland. The common law offence of misconduct in public office corresponds to the UNCAC offence of abuse of functions.