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Makes available the latest paragraphs for you to consider including in your CQS CPMS Policy.
text for CQS CPMS Policy:
CQS Policy: Stamp Duty Calculations
Purchase this policy: Stamp Duty Land Tax policy
Change Date : 17/06/2026 | Word Count: 325 | Deployment Measure : 7/10
Rationale:
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.
At the enquiry stage, staff will be responsible for taking details from the client via a questionnaire to enable a preliminary calculation of SDLT liability to be completed and included
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