How to register for the SQE1 and SQE2 assessments.
How to verify your ID and what you need to provide.
What the survey is, and what it covers.
If you need help or assistance to sit your assessments.
If you are a qualified lawyer, you may be eligible for an exemption.
How to book the SQE1 and SQE2 assessments.
Find out how and when to book your SQE assessments.
Upcoming assessment dates, booking windows, and test centre locations.
Find out how you can take the SQE assessments in Welsh.
Everything you need to know about sitting the SQE1 and SQE2 assessments.
The assessment specification for both FLK1 and FLK2, including annexes and sample questions.
The specification for the written and oral assessments, including annexes and sample questions.
What to expect on the assessment days and how to claim mitigating circumstances.
How to get your results, how assessments are marked, how to resit an assessment, or make an appeal.
What to expect when you get your results, and how to resit any assessments.
Read and download SQE reports.
Learn about what the SQE is, who it's for and how much it costs.
Find out what the SQE is and how it works.
Find out who's eligible to take the SQE, including exemptions.
Find out how much the SQE will cost and how you can pay for it.
Find out what candidates say about their experience of the SQE.
Due to inactivity, and for security reasons, you will be automatically logged out of your SQE account in 1 minute.
Press ’continue’ to stay logged in.
The monitoring and maximising diversity survey has been updated. Please return to the survey to reconfirm your answers and complete the new section at the end.
You must do this to remain eligible for the SQE. You will not be able to book your next assessment until you have updated your answers.
A woman owns shares in a private limited company. The shares are not in an Individual Savings Account (ISA). In the 2024/25 tax year the woman receives a dividend of £5,000. Her only other source of income is her salary, and her taxable income, including the dividend, is £41,000.
In 2024/25 the personal allowance is £12,570, basic rate tax band is £12,571-£50,270 and the dividend allowance is £500.
How much Income Tax, if any, should the woman pay on the dividend?
A. None, because the dividend was paid by a private limited company whose payment of Corporation Tax on its distributable profits satisfies the woman’s liability for Income Tax.
B. None, because her taxable income including the dividend does not exceed the upper threshold for basic rate tax.
C. She should pay Income Tax at the Income Tax basic rate on the entire dividend because it exceeds her annual dividend allowance.
D. She should pay Income Tax at the appropriate dividend tax rate on the proportion of the dividend that exceeds her annual dividend allowance.
E. She should pay Income Tax at the Income Tax additional rate on the proportion of the dividend that exceeds her annual dividend allowance.
D - She should pay Income Tax at the appropriate dividend tax rate on the proportion of the dividend that exceeds her annual dividend allowance.
Create your personal SQE account and book your assessments.
Find out what happens after passing the SQE and admission to the roll of solicitors.