This guidance was jointly developed by the Law Society, the Solicitors Regulation Authority (SRA), the Legal Services Ombudsman, the Office of the Public Guardian, the Court of Protection and the Society of Trusts and Estates Practitioners but has been uploaded to the Law Society’s website in practice note format for ease of reference.

This practice note is our view of good practice in this area. It’s not legal advice.

Practice notes are issued by the Law Society for the use and benefit of our members. They represent our view of good practice in a particular area. They’re not intended to be the only standard of good practice that solicitors can follow. You’re not required to follow them but doing so will make it easier to account to oversight bodies for your actions.

Practice notes are not legal advice, nor do they necessarily provide a defence to complaints of misconduct or of inadequate professional service. While care has been taken to ensure that they're accurate, up to date and useful, the Law Society will not accept any legal liability in relation to them.

For queries or comments on this practice note, contact the Practice Advice Service.

SRA Principles

There are seven mandatory principles which apply to all those the SRA regulates and to all aspects of practice. The principles can be found in the SRA Standards and Regulations.

The principles apply to all authorised individuals (solicitors, RELs and RFLs), authorised firms and their managers and employees. They also apply to individuals and the parts of a licensed body involved in delivering the regulated services.

Must – A specific requirement in legislation or of a principle, rule, regulation or other mandatory provision in the SRA Standards and Regulations. You must comply, unless there are specific exemptions or defences provided for in relevant legislation or the SRA’s Regulatory Arrangements.

Should – Outside of a regulatory context, good practice for most situations in the Law Society’s view. In the case of the SRA Standards and Regulations, a non-mandatory provision (such as may be set out in notes or guidance).

These may not be the only means of complying with legislative or regulatory requirements and there may be situations where the suggested route is not the best possible route to meet the needs of your client. However, if you do not follow the suggested route, you should be able to justify to oversight bodies why the alternative approach you have taken is appropriate, either for your practice, or in the particular retainer.

May – A non-exhaustive list of options for meeting your obligations or running your practice. Which option you choose is determined by the profile of the individual practice, client or retainer. You may be required to justify why this was an appropriate option to oversight bodies.

See our full glossary of other terms used throughout this practice note

1. Introduction
   1. Who should read this practice note?
   2. What is the issue?
    
2. Preparing the will or lifetime gift
3. Staff members
4. Guidance
   1. What is a significant gift?
   2. Who is a member of a family?
   3. How will I know if a proposed beneficiary is employed by or related to someone employed by the firm?
   4. Does this policy mean that I cannot prepare a will for a close family member if it benefits me or a family member?
   5. What should a COLP, SRO or a senior experienced practice member consider?
   6. What if I'm a sole practitioner?
    
5. More information
   1. Further guidance
   2. Practice Advice Service
   3. Professional ethics helpline
    
6. Acknowledgement