CQS (CPMS) Stamp Duty Land Tax Policy

Directly addresses HMRC’s stance that professional SDLT submission falls under the scope of tax advisory services.Formally assigns the legal responsibility to the COLP/COFA to ensure the firm’s registration remains valid and accurate

Makes it clear that procedures mandate a pre-exchange reconciliation of consideration across all primary deeds and tax returns. This formal verification creates a robust audit trail of surcharge status and reliefs, insulating the firm against future HMRC inquiries.

Unreviewed calculator outputs can be treated by HMRC as evidence of intention rather than carelessness, with penalties attached to every inaccuracy found on file. This updated section mandates documented professional review, a signed SDLT/Tax Assessment File Note, and makes that file note a mandatory checkpoint in every internal audit.

HMRC registration places your firm formally within an enforcement framework that can suspend your registration and bring your conveyancing practice to a halt. The updated wording sets out the COLP's responsibilities, senior manager eligibility conditions, and the distinction between HMRC registration and your existing MLR notification obligations.

Avoidance exposure now attaches directly to the firm as adviser, with acting on client instructions providing no defence. This updated section makes the prohibition explicit, requires COLP escalation within 24 hours via the Internal Compliance Notification Form, and mandates a file freeze pending review.

Unreviewed calculator outputs can be treated by HMRC as evidence of intention rather than carelessness, with penalties attached to every inaccuracy found on file. This updated section mandates documented professional review, a signed SDLT/Tax Assessment File Note, and makes that file note a mandatory checkpoint in every internal audit.

HMRC registration places your firm formally within an enforcement framework that can suspend your registration and bring your conveyancing practice to a halt. The updated wording sets out the COLP's responsibilities, senior manager eligibility conditions, and the distinction between HMRC registration and your existing MLR notification obligations.

Avoidance exposure now attaches directly to the firm as adviser, with acting on client instructions providing no defence. This updated section makes the prohibition explicit, requires COLP escalation within 24 hours via the Internal Compliance Notification Form, and mandates a file freeze pending review.

Makes it clear that procedures mandate a pre-exchange reconciliation of consideration across all primary deeds and tax returns. This formal verification creates a robust audit trail of surcharge status and reliefs, insulating the firm against future HMRC inquiries.

This wording ensures compliance with mandatory HMRC registration requirements effective from May 2026. By formalising the "tax adviser" status and linking it to portal access, the firm mitigates the risk of being legally blocked from filing essential SDLT returns.

Lenders require certainty that SDLT is filed to protect their security. This wording links HMRC registration directly to UK Finance Handbook compliance, assuring lenders that the firm’s ability to submit returns and provide Certificates of Title remains uninterrupted.

Directly addresses HMRC’s stance that professional SDLT submission falls under the scope of tax advisory services.Formally assigns the legal responsibility to the COLP/COFA to ensure the firm’s registration remains valid and accurate

Paragraphs highlighting HMRC's focus on curbing incorrect SDLT repayment claims related to properties deemed "Not Suitable for Use" as dwellings.

An example of a detailed set of Stamp Duty risks to consider ranging from overseas buyers to lodging the LTT return and payment to Welsh Revenue Authority Tax (WRA)

This draft requires the lawyer to ensure SDLT or LTT funds are in the client account before completion, with reminders to pay within statutory deadlines. Warnings are integrated into InfoTrack confirmation emails and may require adaptation for other software.

This draft wording stresses the importance of prioritising, as part of post-completion work, meeting the Stamp Duty Land Tax or Land Transaction Tax deadlines. It specifically refers to warning banners.

Updated wording in light of the recent case of Mudan & Anor v HMRC. The Court of Appeal confirmed that housing in need of repair is chargeable at the residential rates of SDLT, and that repayment claims based solely on a property’s condition are not valid.