The crime agency is tomorrow morning (Tuesday 20 June) expected to make the announcement, after delaying it multiple times from its initial target date in March.
It was reportedly most recently delayed to avoid clashing with the UK general election.
It follows a five-year investigation into the bank’s lifeline deal with Qatar Holdings and Abu Dhabi investors for £7.3bn in 2008, enabling it to survive the financial crisis without falling under government control.
Payments from Barclays to the investors occurring around the same time are thought to be the subject of the investigation.
Barclays has already suffered a $1bn lawsuit stemming from the bailout deal, and had members of its top brass interviewed by investigators under caution.
If the SFO decides to escalate the investigation both the bank and senior executives could in theory be charged in the criminal courts.
