As a general rule, law firms are not permitted to engage directly in insurance distribution activities, unless they are authorised by the Financial Conduct Authority (FCA). This Practice Note focuses on law firms carrying on insurance distribution activities on an ancillary basis, which is permitted. This is most likely to be relevant to law firms engaging in conveyancing, personal injury or private client work, who arrange ancillary insurance such as defective title insurance, after-the-event insurance for legal fees or a seven-year plan for inheritance tax. This Practice Note reflects regulatory requirements applying to law firms under the insurance distribution regime and the SRA Financial Services (Scope) Rules and SRA Financial Services (Conduct of Business) Rules (COB Rules). See also Precedent: Letter recommending insurance—demands and needs—law firms. This Practice Note does not cover financial services activities relating to pre-paid funeral plans. As a general rule, you cannot act as a provider of pre-paid funeral plans or administer such plans unless you are authorised by the FCA. However, you can act as an intermediary in relation to pre-paid