Assessment information for October 2026 SQE2 onwards

Sep 30, 2026

We have updates to share with candidates regarding the SQE2 assessment by way of clarification.

Format of tax information that may be provided during SQE2 assessments

We released the updated version of the Assessment Specification showing the changes that were made following the annual review of the FLK in April 2026. The updated specification explains that candidates will be provided with information about taxation in certain circumstances.

Taxation information will be provided as an attachment to a specific assessment. Tax attachments will provide details of exemptions and reliefs, rates and thresholds relevant to the particular area of practice. If a tax attachment is provided with a specific assessment, you should not assume that all information in the attachment is needed to answer the question. You are expected to identify the information in the attachment you need, based on your analysis of the question. For example, if you identify that the conditions for a particular tax relief have been satisfied, you can use the tax attachment to check the value of that relief.

Relationship between interview notes and attendance note answer booklet

We are updating our FAQs to clarify the following in relation to the marking of the attendance note/legal analysis:

For your interview and attendance note assessments, you are provided with separate booklets for:

  1. making notes during your preparation time and the client interview itself; and
  2. writing your attendance note/legal analysis.

The attendance note markers are provided with both your interview notes and attendance note/legal analysis, and both are marked. You can choose to cross-refer to the interview notes in your attendance note/legal analysis but this is not a requirement. Markers will consider the content of the interview notes even if you do not cross-refer to them. If you want the marker to disregard any information, either in your interview notes or in the attendance note/legal analysis, you should cross it out. Information that is crossed out will not be marked.

Guidance on spelling, punctuation, and grammar

We are extending the trial of the spell check tool which was added to the Pearson assessment platform for the SQE2 written assessments in July 2026 to the October 2026 SQE2. Details of this trial were published in May and it will continue with exactly the same arrangements that were in place for the July SQE2.

Therefore, the existing guidance on the approach to spelling and grammar for SQE2 written assessments, which is included in the SQE2 assessment specification, continues to apply. The section headed ‘Clear, precise, concise and acceptable language’ in the SQE2 assessment specification reflects the position that a spell check function is available, but that the guidance on clear, precise, concise and acceptable language is still in effect.

Performance indicators

We have updated the SQE2 Performance Indicators on the website to reflect the change to the assessment criteria from 1 September 2026, being the creation of a separate SQE2 Law criterion for Ethics and Professional Conduct.

Learn more: SQE2 assessment specification

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