https://www.slab.org.uk/guidance/the-rate-payable-for-perusal-of-documents-in-aa-accounts/
Perusal of all documents is at the rate prescribed at paragraph 1A of Part 2 of Schedule 3 of the Advice and Assistance (Scotland) Regulations 1996.
You should detail the documents perused including:
Perusing incoming correspondence addressed to you is not chargeable.
You can charge for perusing correspondence addressed to:
However, you cannot make a separate perusal charge for correspondence or documents brought in by the assisted person and discussed during a meeting, since this work is covered by the time charge for the meeting.