The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Persons exempt from the rulesBack to version 21
Version 9 of the Handbook was published on 01/04/2014. For more information, please click 'History' Above
Rule 5: Persons exempt from the rules
The rules do not apply to you when:
practising as an employee of:
practising as the Solicitor of the City of London; or
carrying out the functions of:
a coroner or other judicial office; or
a sheriff or under-sheriff; or
A person practising as a manager or employee of an authorised non-SRA firm is exempt from the Accounts Rules when acting within the scope of the firm's authorisation. Thus if a solicitor is a partner or employee in a firm authorised by the Council for Licensed Conveyancers, the rules will not apply to any money received by the solicitor in connection with conveyancing work. However if the solicitor does in-house litigation work - say collecting money owed to the firm - the Accounts Rules will apply to any money received by the solicitor in that context. This is because, whilst in-house litigation work is within the scope of the solicitor's authorisation as an individual, it is outside the scope of authorisation of the firm.