Text for CQS CPMS Policy
CQS Policy: Stamp Duty Calculations
Purchase this policy: Stamp Duty Land Tax policy
- Change date
- 24/06/2026
- 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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