Text for CQS CPMS Policy
CQS Policy: Tax Adviser Competency & SRO/COLP Certification (update)
Purchase this policy: Learning and Development Policy
- Change date
- 17/06/2026
- Word count
- 215
- Deployment measure
- 8/10
Rationale
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.
Fee earners advising on relief claims without verified, current knowledge create a direct sanctionable conduct risk for the firm. This updated section designates SDLT and CGT as mandatory Core Topics,
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