Client Money Handling Procedures

Our Client Money Handling Procedures explain how Smart & Co (Scotland) Ltd safeguards and administers client funds, including commercial rents and service charges.

You can view or download the procedures below.

A copy is also available free of charge by contacting us on 01738 318 100 or graeme@smartandco.co.uk

Version 1.0 | Effective 24 September 2026