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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: Pre-Exchange Checking (update)
Purchase this policy: Stamp Duty Land Tax policy
Change Date : 15/04/2026 | Word Count: 169 | Deployment Measure : 8/10
Rationale:
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.
Before the exchange of contracts, fee earners are required to perform a comprehensive reconciliation of the consideration across all primary documents, including the purchase contract, the transfer deed, and the
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