SRA Handbook

Formation, registered office and practising address

Version 21 of the Handbook was published on 06/12/2018. For more information, please click 'History' Above

Rule 15: Formation, registered office and practising address

15.1

An authorised body which is a partnership may be formed under the law of any country and may be a legal person.

15.2

An authorised body which is an LLP must be incorporated and registered in England and Wales, Scotland or Northern Ireland under the Limited Liability Partnerships Act 2000.

15.3

An authorised body which is a company must be:

(a)

incorporated and registered in England and Wales, Scotland or Northern Ireland under Parts 1 and 2 of the Companies Act 2006;

(b)

incorporated in an Establishment Directive state and registered as an overseas company under Part 34 of the Companies Act 2006; or

(c)

incorporated and registered in an Establishment Directive state as a societas Europaea.

15.4

An authorised body must have at least one practising address in England and Wales.

15.5

An authorised body must have its registered office at a practising address in England and Wales if the authorised body is registered in England and Wales:

(a)

under Parts 1 and 2 of the Companies Act 2006;

(b)

under the Limited Liability Partnerships Act 2000; or

(c)

as a societas Europaea.

Guidance note:

(i)

See also the reporting requirements relating to the practising address and registered addresses of your overseas practices set out in:

(a)

Rule 4.4 of the SRA Authorisation Rules;

(b)

Rule 18.2 of the SRA Practice Framework Rules; and

(c)

Rule 3.2 of the SRA Overseas Rules.

(ii)

See also the requirements relating to the practising address of a recognised sole practice in Rule 6 of the SRA Authorisation Rules.