ANNEX B: OVERVIEW OF THE CONFISCATION PROCESS UNDER POCA 1. Confiscation 1.2 Benefit
An offender benefits from criminal conduct if he or she obtains property as a result of that conduct or in connection with it.  The benefit is the value of the property obtained.  It is important to note that the benefit is not the profit made from the conduct, but the total value of property obtained. For example, an offender acquired heroin with a street value of £10,000, the offender’s benefit is £10,000 – even if the heroin was seized by police before the offender was able to sell it and realise any profit.