This guide is designed to help you start out on the right path by getting you to consider some of the main requirements and relevant points for starting and operating a legal practice in Scotland.

The type of practice you form will affect how your business operates and develops. Are you planning to operate as a sole practitioner, a traditional partnership, a limited liability partnership or a limited company?  Speak to an accountant and a corporate solicitor before making your final decision and if you want to talk to us before setting up, please contact our professional practice team on 0131 226 8896.



Are you eligible to set up a new practice?

Business planning

A business plan will help to establish how your firm will operate

Finance and cashflow

Cashflow, banking arrangements, PAYE, VAT, Making Tax Digital, corporation and income tax and accountancy software


Accounts Rules, Anti-money Laundering, Data Protection and Incidental Financial Business

Risk Management

Business continuity, Cyber and fraud, and professional risk

Insurance and client protection

Master Policy, additional cover and the Client Protection Fund

Legal Aid

If you intend to carry out civil and criminal legal aid including advice and assistance

Forms and practice options

All forms required for setting up a practice


Your frequently asked questions

Pdf version

For a printable version of the full guide

Practice Management Course

A course for new and prospective partners covering leadership, business skills and legal responsibilities.