Text for CQS CPMS Policy
CQS Policy: Internal Compliance: HMRC Tax Adviser Registration
Purchase this policy: Stamp Duty Land Tax policy
- Change date
- 24/06/2026
- Word count
- 113
- Deployment measure
- 8/10
Rationale
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
In compliance with HMRC requirements that define the submission of Stamp Duty Land Tax (SDLT) returns as providing tax advice, this firm is required to register with His Majesty's Revenue
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