RF1 notes part B
B. Head office solicitors
2.1 Solicitors
Solicitors who are based at the head office are listed according to their status within the organisation.
- In a partnership, partners are listed first, followed by associate solicitors, assistants and consultants.
- In a limited liability partnership (LLP), members are listed first.
- In a company, directors are listed first.
- We list solicitors who do not hold a current practising certificate after those who do.
If any solicitor has been omitted from the form, enter his/her details in the "New solicitors" section for the office with which the solicitor is most closely associated (either section 4.1 or 5.6 of the form). Please ensure that you provide his/her exact start date (e.g. 10/03/2009).
Every solicitor has a unique SRA number, which should be quoted when contacting us.
A person's status in the organisation should be listed here. Include any dates when changes to status took effect in "Additional information". Use a separate sheet if necessary.
If a solicitor qualifies for a reduced practising certificate fee, please note this in "Additional information". If a reduced practising certificate fee applies, list the solicitors and their respective categories in Section I.
Please tick if a solicitor wishes to receive their practising certificate in Welsh. Each Welsh practising certificate has an English translation on the reverse side.
From 31 March 2009 there is a new definition for "client money".
For practice in England and Wales, "client money" is defined in rule 13 of the Solicitors' Accounts Rules 1998 as follows:
"All money held or received in the course of practice falls into one or other of the following categories:
- "client money" money held or received for a client or as trustee, and all other money which is not office money; or
- "office money" money which belongs to the solicitor or the practice."
For practice outside England and Wales, client money is defined in rule 24 of the Code as:
"money you receive or hold for or on behalf of a client or trust".
Client money or controlled trust money held before 31 March 2009
In respect of the period before 31 March 2009 the questions relate to the holding of client money or controlled trust money as set out in the previous versions of the Accounts Rules and rules 15.27 and 23.01 of the Code.
General information for this section
Under the current rules (the Accounts Rules and rule 15.27 of the code), applicable as from 31 March 2009, the questions in this section relate to the practising year 1 November 2008 to 31 October 2009 and
- all offices of a recognised body in England and Wales,
- all offices of a recognised sole practitioner's firm,
- offices of a "solicitor-controlled recognised body" (see rule 24 of the code) outside England and Wales, except where the question specifies England and Wales,
- office outside the UK of a recognised body which is not a "solicitor-controlled recognised body" in respect of money held or received by a solicitor as a named trustee, and
- offices in Scotland or Northern Ireland of a recognised body which is neither a "solicitor-controlled recognised body" nor an "REL-controlled recognised body" in respect of money held or received by a solicitor or an REL as a named trustee.
Change the answer to any question if it is printed incorrectly on the form and include the date any changes became effective.
Change the relevant fee calculation where changing an answer means the compensation fund contribution payable is different. For example, if the solicitor is shown on the form as a partner but became a consultant before the beginning of the practising year (1 November 2008 to 31 October 2009) and has not held client money directly or indirectly during that practising year, you should change his/her Compensation Fund contribution on the fee calculation page.
Questions A1 to B2
- Answer all four questions, even though some of them, at first sight, may appear to be covering the same ground.
- Change the answer to any question if it is printed incorrectly on the form.
- If you change the answer to A1 or A2, you may also need to change the fee calculation, because the compensation fund contribution for this solicitor may have changed.
- The answers to questions A1 to B2 should cover all office(s) of your organisation from which the solicitor's relevant practice is carried on, and any other organisation(s) through which the solicitor practices. Examples include the following:
- a) If the question relates to practice in England and Wales and the solicitor is a partner, the answer should cover all English and Welsh offices of the partnership. If the solicitor is an employee, the answer should relate to the office at which the solicitor is based.
- b) If the question relates to practice anywhere in the world, and the solicitor is a member of an LLP or a director of a company, the answer should cover all offices of the LLP or company.
- c) If the question relates to practice outside England and Wales and the solicitor is a partner in another law firm as well as being a partner in your firm, the answer should cover all offices of both firms which are outside England and Wales.
- The answers to questions A1 and A2 determine whether the solicitor must pay the higher rate of Compensation Fund contribution. The answers to questions B1 and B2 determine whether the solicitor must deliver an accountant's report.
- When answering questions A1-B2, remember that the new definition of client money includes controlled trust money as of 31 March 2009see rule 13 of the Accounts Rules.
Question A1
- The answer is "yes" if the solicitor held or received client money in relation to practice from an office either in, or outside of, England and Wales.
- If the money was held or received in relation to practise outside England and Wales, the answer is "yes"even if the solicitor is exempt from the overseas accounts provisions in respect of that money.
- A solicitor will always have held or received client money (whether or not the solicitor was a signatory to the client account) if
- a) the solicitor was a partner, or was held out as a partner, in a partnership; and
- b) the partnership held or received client money.
This does not apply if the practice was outside England and Wales and the partnership was an LLP formed under the law of a jurisdiction which gives the LLP a separate legal personality (for example, Jersey, California or Texas).
- If the solicitor was a partner, but became a consultant before the beginning of the practising year (1 November 2008 to 31 October 2009), the answer to question A1 is "no"unless the solicitor held or received client money in a capacity other than as a partner in your firm.
- If a cheque was made out to a solicitor and was signed over to a client, beneficiary or employer, the solicitor "received" the money, even though it was not banked in the solicitor's name.
Question A2
- The answer is "yes" if the solicitor was a director, member or shareowner of
- a) an English and Welsh LLP or company which held or received client money
- b) solicitor-controlled LLP or company which held or received client money in respect of practice outside England and Wales,
- c) an REL controlled LLP or company which held or received client money in respect of practice outside England and Wales,
- d) a body corporate which directly or indirectly owned the whole or any part of an LLP or company, which held or received client money in respect of practice outside England and Wales.
Rule 14.03(1)(b) and (c) of the Code states
- "(b) A recognised body which is an LLP must be incorporated in England and Wales or in Scotland under the Limited Liability Partnerships Act 2000.
- (c) A company recognised body must be
- (i) incorporated and registered in England and Wales or in Scotland under Part I of the Companies Act 1985,
- (ii) incorporated in an Establishment Directive state and registered as an overseas company under Part I of the Companies Act 1985, or
- (iii) incorporated and registered in an Establishment Directive state as a societas Europaea".
The answer is "yes" even if the LLP or company is exempt from the overseas accounts provisions in respect of that money.
Question B1
- The answer is "yes"if, in respect of practice in England and Wales in the 12 months to 31 October 2009, the solicitor
- a) held or received client money,
- b) operated a client's own account as signatory,
- c) was a director of a company which held or received client money or controlled trust money, or
- d) was a member of an LLP which held or received client money.
- A solicitor will always have held or received client money in respect of practice in England and Wales (whether or not the solicitor was a signatory to the client account) if
- a) the solicitor was a partner, or held out as a partner, in a partnership, and
- b) the partnership held or received client money in connection with the practise of its English or Welsh office(s).
Please note that while "client money" now means both client money and controlled trust money, both terms have been set apart in the explanations below for clarity.
- A solicitor may hold or receive controlled trust money in his or her capacity as a partner for example, when a will or trust appoints "the partners" in a firm as the only executors or trustees.
- A solicitor may hold or receive client money or controlled trust money in a capacity other than as a partner for example, when a will or trust appoints the solicitor by name as an executor or trustee.
- A solicitor who ceases to be a partner and becomes a consultant often remains a trustee of one or more controlled trusts and, thus, continues to hold controlled trust money.
- A client's own account means an account in the name of a client (not a solicitor's separate designated client account). A solicitor may be a signatory of a client's own account either under a power of attorney or, for example, as signatory for a company or charity.
- If the solicitor is required to deliver one or more accountant's reports in respect of practice in England and Wales, but not in respect of the practise of your firm, please answer "yes", but add a note "not through this firm". This is to make sure that the solicitor is not asked to send an accountant's report in respect of your firm. It would be helpful if you also give the name of the other firm.
Question B2
- The general rule is that a solicitor is required to deliver one or more accountant's reports in respect of practice outside England and Wales if, in the 12 months to 31 October 2009, the solicitor held or received client money or controlled trust money either
- a) directly (as an individual or partner), or
- b) indirectly (through an LLP or company).
- A solicitor will have held or received money directly if, for example, any of the following circumstances apply:
- a) The solicitor held or received client money or controlled trust money as a recognised sole practitioner.
- b) The solicitor was a partner, or was held out as a partner, in a partnership, and the partnership held or received client money. (This will be the case whether or not the solicitor was a signatory to the client account.)
- c) The solicitor held or received controlled trust money as a partner, where a will or trust appointed "the partners " in the firm as the only executors or trustees.
- d) The solicitor held or received client money or controlled trust money as an individual, where a will or trust appointed the solicitor by name as an executor or trustee.
- e) The solicitor received a cheque made out to the solicitor, which was signed over to a client, beneficiary or employer without being banked in the solicitor's name. (In this case the solicitor has received the money but has not held it.)
As an exception to the general rule in relation to partnerships, a solicitor does not have to deliver an accountant's report in respect of money held or received as a partner if
- a) a majority of the partners were lawyers of jurisdictions other than England and Wales, and
- b) UK lawyers did not form the largest national group of lawyers in the partnership.
The solicitor is required to deliver an accountant's report in respect of client money or controlled trust money which the solicitor held or received in some other capacityas a named trustee, for example.
- A solicitor will have held or received money indirectly if any of the following circumstances apply:
- a) The solicitor was a member of an LLP, or a director of a company, incorporated in England and Wales, which held or received client money.
- b) The solicitor was a member of an LLP, or a director of a company, incorporated outside England and Wales and which held or received client money; provided that
- (i) solicitors owned a controlling majority of the shares, if the recognised body was a company with shares;
- (ii) solicitors constituted a controlling majority of the members, if the recognised body was an LLP or a company without shares.
- c) In relation to a body corporate, which was not a recognised body and which held or received client money, the solicitor was
- (i) a director or shareowner, if the body corporate was a company with shares and solicitors owned a controlling majority of the shares;
- (ii) a director or member, if the body corporate was a company without shares and solicitors constituted a controlling majority of the members; or
- (iii) a member if the body corporate was not a company and solicitors constituted a controlling majority of the members.
- d) The solicitor was a partner in a non-UK LLP which held or received client money, provided that
- (i) the LLP was not a body corporate, but had separate legal identity (e.g. it was a Jersey, California or Texas LLP), and
- (ii) solicitors constituted a controlling majority of the partners.
- e) The solicitor was a director or shareowner of a company with shares, which was not a recognised body and in which solicitors owned a controlling majority of the shares, and
- (i) the solicitor held or received controlled trust money as trustee; and
- (ii) the only other trustee(s) were director(s), shareowner(s) and/or employee(s) of the company.
- f) The solicitor was a director or member of a company without shares, which was not a recognised body and in which solicitors constituted a controlling majority of the members, and
- (i) the solicitor held or received controlled trust money as trustee; and
- (ii) the only other trustee(s) were director(s), member(s) and/or employee(s) of the company.
- g) The solicitor was a member of a body corporate which was not a company or a recognised body, in which solicitors constituted a controlling majority of the members, and
- (i) the solicitor held or received controlled trust money as trustee; and
- (ii) the only other trustee(s) were member(s) and/or employee(s) of the body corporate.
- h) The solicitor was a partner in a non-UK LLP, which was not a body corporate, but had separate legal identity (e.g. it was a Jersey, California or Texas LLP) in which solicitors constituted a controlling majority of the partners ", and
- (i) the solicitor held or received controlled trust money as trustee; and
- (ii) the only other trustee(s) were employee(s) of the LLP.
in respect of practice in Scotland or Northern Ireland,"solicitors owned a controlling majority" should be read as "solicitors and/or RELs owned a controlling majority"; and "solicitors constituted a controlling majority" should be read as "solicitors and/or RELs constituted a controlling majority".
The directory holds information on the types of work undertaken by solicitors. This information is on the online directory Find a solicitor. The form is pre-printed with details from our current records.
Please check the details and amend them if necessary, referring to our list of work categories. Our records hold a maximum of six categories.
The directory holds information on languages other than English. This information is on the online directory Find a solicitor. The form is pre-printed with details from our current records.
Please check the details and amend them if necessary, referring to our list of languages. Our records hold a maximum of six languages.
If the solicitor is also a member of a legal profession of another jurisdiction, or a barrister of England and Wales, you should note the jurisdiction, the professional title and the date of admission to that profession.
If the solicitor is registered in another European state under the Establishment Directive, you should give the jurisdiction and the date of initial registration.