• SRA Handbook

SRA Financial Services (Conduct of Business) Rules 2001 - Rules - Record of commissions
Version 1 (Superseded)

Version 1 of the Handbook was published on 16 September 2011, and was superseded by Version 2 on 23 December 2011. For more information, click "History" above.

Rule 6: Record of commissions

6.1

Where a firm receives commission which is attributable to regulated activities carried on by the firm, it shall keep a record of:

(a)

the amount of the commission; and

(b)

how the firm has accounted to the client.

Notes

(i)

Any financial benefit has to be dealt with in accordance with Outcome (1.15) in Chapter 1 of the SRA Code of Conduct. However, firms should bear in mind that in the case of commissions attributable to regulated activities, firms must also comply with the requirements of the SRA Financial Services (Scope) Rules 2001, rule 4 (c).

(ii)

The record could be a letter or bill of costs provided the information is clear.