HMRC Regulatory Update: From May 2026, conveyancers filing SDLT returns must register as tax advisers.
CQS-Compliant Audit Trails. Automatically Generated.
CQS assessors expect to see a clear SDLT audit trail: methodology, reliefs considered, and verification. Many firms rely on brief file notes that don't meet the standard.
"Walk me through how you verified this calculation."
Without a proper audit trail, that question is hard to answer. SDLT Check generates CQS-compliant documentation for every calculation—so when the assessor asks, you have the evidence ready.
Documentation that meets the standard.
The CQS Standard 1.2 Problem
What the Standard Requires
| Requirement | What It Means |
|---|---|
| Audit trail of SDLT calculation and advice | Every decision documented, every relief considered, methodology explained |
| Cross-checks between documents | Consideration figures must match across contract, transfer deed, SDLT return, and client account |
| Verification by another experienced individual | A second qualified person must review and confirm the calculation |
These aren't suggestions. They're mandatory. And they're what assessors look for in every on-site audit.
What Many Firms Have Today
The typical file note:
"SDLT calculated at £47,500. Checked by JH."
That's it. No methodology. No reliefs considered. No explanation of how or why. Just a number and initials.
SDLT Check turns every calculation into a proper audit trail.
How SDLT Check Solves CQS Compliance
Automatic Audit Trail Generation
Every SDLT Check calculation produces a complete audit trail—automatically. No additional work. No manual documentation.
What gets documented:
Transaction Details
- ✓Property address and purchase price
- ✓Buyer status and residency
- ✓Transaction type and linked transactions
- ✓Completion date
Calculation Methodology
- ✓Step-by-step breakdown
- ✓Every rate band applied
- ✓Legislative references
- ✓Clear reasoning
Reliefs Analysis
- ✓Every relief considered
- ✓Clear reasoning for each decision
- ✓HMRC guidance references
- ✓Why reliefs were ruled out
Verification Record
- ✓Who calculated, with timestamp
- ✓Who verified, with timestamp
- ✓Space for reviewer notes
- ✓Unique indemnity certificate
"SDLT Check has been great for us and our clients. It has taken the risk away from the firm having to calculate the liability and given clients a platform to answer the questions with detailed assistance knowing help is only at the end of the phone. The smart questions also help greatly as it means clients only need to answer questions which are relevant."
— Bennetts, Bennetts Solicitors (Trustpilot)
The Three CQS Requirements—Solved
Audit Trail ✓
Without SDLT Check:
- ✗Manual file notes that say 'SDLT = £X'
- ✗No methodology documentation
- ✗No record of reliefs considered
With SDLT Check:
- ✓Complete calculation breakdown generated automatically
- ✓Every relief considered, with reasoning
- ✓Legislative references for every step
- ✓Permanent record attached to each transaction
Cross-Checks ✓
Without SDLT Check:
- ✗Manual comparison across documents
- ✗Human oversight errors
- ✗Discrepancies discovered at audit
With SDLT Check:
- ✓Input validation flags inconsistencies
- ✓Clear documentation of figures used
- ✓Reconciliation-ready output for file
Verification ✓
Without SDLT Check:
- ✗Colleague initials a number they didn't deeply review
- ✗'Verification' that wouldn't withstand scrutiny
With SDLT Check:
- ✓Expert-level calculation provides the rigour
- ✓Second reviewer examines methodology
- ✓Verification becomes meaningful
- ✓Timestamped record of who verified and when
The "Another Experienced Individual" Problem
CQS Requires It. Most Firms Can't Deliver It.
Solo practitioners
There is no other experienced individual. You're it.
Two-partner firms
You verify each other's work. But you're checking that figures were entered into a calculator, not deeply reviewing the methodology.
Small teams
Junior associates verifying senior associates' work? That's not happening. Senior verifying junior adds unbillable hours.
The result? Verification becomes a rubber stamp. File notes get initialled. Nobody is actually confident the calculation is correct.
SDLT Check Is Your Experienced Individual
When you use SDLT Check, the expert-level calculation is the verification. Built by tax specialists. Validated against 50,000+ transactions.
Your new verification workflow:
- 1.Fee earner enters transaction details into SDLT Check
- 2.SDLT Check produces calculation with full methodology
- 3.Second person reviews the methodology report (not recalculating from scratch)
- 4.Verification recorded with timestamp and notes
- 5.Complete CQS-compliant audit trail attached to file
What CQS Auditors See
The Audit Trail Report
This is what CQS assessors want to see.
Every decision documented. Every relief considered. Generated automatically with every calculation.
The Stakes: What CQS Non-Compliance Can Cost
| Stage | What Happens | Timeline |
|---|---|---|
| Audit finding | Assessor identifies inadequate SDLT documentation | Day 1 |
| Conditional accreditation | CQS issues conditions requiring remediation | Week 2 |
| Lender notification | Major lenders notified of conditional status | Week 3 |
| Panel review | Lenders review continued panel membership | Week 4-8 |
| Panel suspension | Removal from panels pending resolution | Week 8+ |
| Revenue collapse | Loss of 60-80% of purchase and remortgage work | Ongoing |
It Starts With One File
One inadequate file can trigger a full compliance review. One compliance review can lead to conditional accreditation. One conditional accreditation can cost you your panels.
Common Questions
Will CQS assessors accept a tool-generated audit trail?
Yes. CQS assessors are looking for evidence of a systematic approach to SDLT compliance. A comprehensive audit trail with full methodology, legislative references, and verification records exceeds what most manual processes provide. Several assessors have specifically noted SDLT Check documentation as exemplary.
We're a small firm. Does this solve the 'another experienced individual' problem?
For solo practitioners and small firms, SDLT Check provides the expert-level analysis that satisfies the spirit of the verification requirement. The calculation methodology is more rigorous than most peer reviews. Your second reviewer can then verify the inputs are correct and the methodology makes sense—a meaningful review that's actually achievable.
What if we already have a CQS audit coming up?
SDLT Check can be implemented within days. Any calculations performed before your audit will have full CQS-compliant audit trails. While we can't retroactively document past calculations, we can ensure everything going forward meets the standard. For urgent implementations, contact us about expedited onboarding.
What's the cost compared to the risk?
SDLT Check Full Service costs £12.50 +VAT per transaction (usually added as a disbursement to clients). CQS non-compliance can cost your firm £150,000+ in lost panel revenue annually. One calculation's documentation could be the difference between passing and failing your next audit.
Ready to Make CQS Compliance Automatic?
SDLT Check generates the CQS-compliant documentation your assessors expect—automatically, on every calculation.
Book Your Free Demo →SDLT Check helps firms meet CQS Standard 1.2 requirements. We are not endorsed by or affiliated with the Law Society's Conveyancing Quality Scheme. Firms should ensure their overall SDLT policies meet CQS requirements with appropriate legal advice.