FLK2 (SQE1): Subjects, 2027 Format and Free Questions

SQE1 paper 2 of 2

FLK2 is the second of the two SQE1 papers. It covers Wills and the Administration of Estates, Trusts, Land Law, Property Law and Practice, Solicitors Accounts, Criminal Liability and Criminal Law and Practice, with ethics and professional conduct examined throughout. From January 2027 it is 170 single best answer questions on one day, in two sessions of 85. The next FLK2 window is 18 to 22 January 2027. Below: what it covers, the day, dates, how it is marked and 10 free FLK2 questions with answers.

What FLK2 covers The FLK2 day 10 free questions Dates and fees Passing FLK2 How to prepare Questions

170

questions from January 2027, in two sessions of 85

5h 6m

of assessment time on one day, 2 hours 33 minutes a session

108s

a question, on average, across a session

52%

passed FLK2 at the first attempt in July 2026 (SRA)

The syllabus

What FLK2 covers

FLK2 tests 6 subject areas, each a fixed share of the paper, with ethics and professional conduct in every one of them. From January 2027 each session covers its own group of subjects.

FLK2 subject areas and their share of the paper
Subject area	Share of FLK2	Session from January 2027
Wills and the Administration of Estates, including Solicitors Accounts in the context of Wills and the Administration of Estates	14 to 20%	Session 1
Trusts law	14 to 20%	Session 1
Land law	14 to 20%	Session 1
Property Law and Practice, including Solicitors Accounts in the context of conveyancing	14 to 20%	Session 2
Criminal Liability	14 to 20%	Session 2
Criminal Law and Practice	14 to 20%	Session 2
Ethics and Professional Conduct	Throughout the paper	Both sessions

The SRA publishes these shares for each paper, not for each session. Tax figures are given to you in the question: you need to know that a relief or exemption exists and when it applies. For every line of the syllabus, see the SQE1 assessment specification.

What changed in FLK2 for 2027

The SRA's annual review changed some lines of the syllabus for assessments from 1 September 2026, so for every 2027 sitting. In short:

Property Law and Practice. Adds drafting the sale contract and the contract to assign a lease, the Law Society formulae for exchange, financial considerations and apportionments before completion, and contracting out of Part II of the Landlord and Tenant Act 1954.
Wills and the Administration of Estates. Adds knowledge and approval and the burden of proof on validity, who can be an executor, the listed ways to revoke a will, the order of priority for grants, and the duties and protection of personal representatives.
Taxation in wills and estates. Gifts with a reservation of benefit are now named under lifetime transfers.
Trusts Law. Names Re Rose, Strong v Bird and Choithram v Pagarani; splits resulting trusts into automatic and presumed; uses knowing receipt and dishonest assistance.
Criminal Law and Practice. Adds applying for and opposing bail, a lawful interview under PACE Code C, the defendant’s good character at trial and Newton hearings. Character evidence is now bad character evidence.
Land Law, Solicitors Accounts and Criminal Liability. No change.

The full list, line by line, is in the SQE 2027 changes.

The exam

The FLK2 day from January 2027

One day, two sessions, one break. FLK1 is on a separate day in the same window.

Session 185 questions2 hours 33 minutesWills and the Administration of Estates, Solicitors Accounts (in the context of Wills), Trusts Law, Land Law

60 minbreak

Session 285 questions2 hours 33 minutesProperty Law and Practice, Solicitors Accounts (in the context of Property), Criminal Liability, Criminal Law and Practice

170 questions in one day5 hours 6 minutes of assessment time, plus the break

An FLK2 day from January 2027. Within a session, the subjects come in a random order.

Single best answer

A scenario, a question and 5 options. Several can sound right; one answers the question asked best. Real questions average 206 words.

Closed book, on screen

Computer-based at Pearson VUE test centres. It tests applying the law to facts at the level of a newly qualified solicitor, not recall of detail you would look up.

About 108 seconds each

153 minutes for 85 questions, six seconds more a question than before 2027. A wrong answer costs nothing beyond the mark, so never leave one blank.

Free, answers included, no sign-up

10 free FLK2 practice questions

From the FQPS question bank, across the FLK2 subjects, each with its answer and explanation. Pick an option to mark it. This set has no Solicitors Accounts question yet.

0 correct of 0 answered (10 questions)

Question 1 FLK2 Wills and the Administration of Estates

An elderly gentleman passed away last year. His estate included several shares in a large corporation (valued at £50,000 at the time of his death) and an antique painting (valued at £15,000 at his death). The gentleman bought the shares for £30,000 seven years ago and received the painting as a gift from his deceased wife 25 years ago, when it was valued at £7,000. The man's valid will left the painting to his son. During the time from death to the end of the tax year, the man's personal representatives, while administering the estate, did the following: they sold the shares for £75,000 and transferred the painting to the man’s son when its value had increased to £25,000. What is the situation regarding the liability of the personal representatives (‘PRs’) to pay capital gains tax (‘CGT’) for this period?

What is the best explanation for the personal representatives' liability to pay Capital Gains Tax (CGT) during this period?

Show the answer and explanation

Answer: D. The PRs will be liable to pay CGT on the sale of the shares as the shares have increased in value from the date of death to the date of disposal.

Option A: This option is incorrect. Although inheritance is often tax-free, the PRs do have a responsibility to pay CGT on any taxable disposals during the period of administration.

Option B: This option is incorrect. The transfer of the painting does not result in any charge to CGT, as no chargeable gain is generated – the son is considered to have acquired the asset at its probate value (£15,000).

Option C: This option is incorrect. The PRs are not liable to pay CGT based on the initial cost of these assets but rather on the increase in value during the period of administration.

Option D: This option is correct. The PRs disposed of the shares, which led to a chargeable gain (considering the value at death as the acquisition value).

Option E: This option is incorrect. The transfer of the painting does not trigger any charge to CGT, and the two disposals do not need to be aggregated.

Question 2 FLK2 Trusts Law

A woman passed away and was survived by her husband and son who is aged 22 years. In her will, she established a trust of her residuary estate in the following terms: 'to pay the income from my residuary estate to my husband for the remainder of his life and after his death I LEAVE my residuary estate to my son if he reaches the age of 21 but if he does not to Alzheimer's Research UK absolutely'. The husband is now contemplating ending the trust with the trustees.

Whose consent is required to terminate the trust at this time?

Show the answer and explanation

Answer: D. The husband and the son.

Option A: This is false because the son is already of legal age and capable to give consent. His legal representative's consent is not required.

Option B: This is false because Alzheimer's Research UK has no beneficial interest under the trust as the son has satisfied the contingency, hence their consent is not necessary.

Option C: This is false because the decision on whether to terminate the trust is exclusively for the beneficiaries, not the trustees.

Option D: This is correct. The son’s beneficial interest was contingent on him reaching 21 years, which he has. Therefore, his remainder interest has vested. If the son were to die before the husband, the son’s beneficial interest would transfer under the terms of his will or intestacy. At present, therefore, the husband and son can use the rule in Saunders v Vautier to end the trust. They are, between them, absolutely entitled to the trust fund.

Option E: This is false because the court's consent is not necessary to terminate the trust. The consent of the beneficiaries, in this case, the husband and the son, are sufficient.

Question 3 FLK2 Trusts Law

A solicitor formed a trust deed that included the following clause: ‘The Trustees shall distribute the Trust Fund to my son on his 25th birthday, but if not to my sister.’ The trust deed does not include any relevant administrative provisions. The son, who is currently 20 years old, argues that the trustees have never given him any money since the creation of the trust. He claims he has persistently requested the trustees to help with his expenses while studying at university. The aunt, a non-university graduate, has consistently opposed the trustees providing financial aid to the son.

Which of the following accurately explains whether the son was entitled to any money?

Show the answer and explanation

Answer: D. The son should have been paid income generated from the trust over the last two years.

Option A is false because the trust deed specifies that the son is to receive the fund on his 25th birthday, not based on his university expenses.

Option B is false because although the son is an adult, the trust deed states that the fund should be given to him when he turns 25.

Option C is false because the aunt's approval does not affect the son's entitlement to the trust fund as per the trust deed.

Option D is true. Under s 31 of the TA 1925, the son is entitled to income as an adult and a contingent beneficiary.

Option E is false. The number of beneficiaries is irrelevant to the trustees' obligation to pay the son income.

Question 4 FLK2 Land Law

A family firm owned a registered freehold estate encompassing a factory and several hectares of surrounding land. Five years prior, the firm divested part of the surrounding land to an industrialist. In the transfer deed, a covenant was agreed by the industrialist with the family firm not to allow the boundary wall between the two pieces of land to deteriorate. This covenant was registered as a notice on the Charges Register of the title to the part of the land sold. Recently, without any development on the land and allowing the boundary wall to deteriorate, the industrialist sold the land to a constructor. The constructor agreed to the industrialist in the transfer deed to comply with the covenant and indemnify the industrialist if he failed to do so.

Which of the following accurately outlines the action the family firm can take against the constructor for the breach of the covenant?

Show the answer and explanation

Answer: E. The family firm cannot sue the constructor directly but can sue the industrialist for damages and this might lead to indirect enforcement against the constructor.

Option A is false because the burden of the covenant has not passed to the constructor directly.

Option B is false because there is no direct contractual relationship between the family firm and the constructor.

Option C is false because although there is a notice of the covenant on the Charges Register, this does not pass the burden of a positive covenant to a successor to the original covenantor.

Option D is false because the burden of the covenant has not passed to the constructor directly. Additionally, an injunction is a remedy relevant to the enforcement of restrictive, rather than a positive covenant.

Option E is true because the burden of a positive covenant cannot pass directly to a successor but the original covenantor remains liable. The family firm can sue the industrialist for this breach and because the constructor agreed to an indemnity covenant with the industrialist, the industrialist will claim under that indemnity if it is successfully sued by the family firm. This could motivate the constructor to repair the wall.

Question 5 FLK2 Land Law

A company owns the freehold of an Edwardian property called Hill Rise, divided into five apartments. Each apartment is leased to different owners. In 1965, a 120-year lease of apartment 5 was given to the first lessee (the “Lease”). The Lease included a clause to repair and look after the exterior of Hill Rise. The first lessee transferred the Lease to the next lessee in 1980. Two years ago, the next lessee transferred the Lease to the present lessee. This year, the exterior of the property has deteriorated and the freehold company wishes to sue for breach of covenant.

Against whom can the freehold company institute proceedings?

Show the answer and explanation

Answer: A. The first lessee and the present lessee.

Option A is correct. Since the lease was established before 1 January 1996, there is privity of contract between the freehold company and the first lessee. There is also privity of estate between the freehold company and the present lessee. Therefore, the freehold company can sue both the first lessee and the present lessee.

Option B is false. The first and the second lessee are not both liable because there is no privity of contract or estate between the freehold company and the second lessee.

Option C is false. The freehold company cannot sue all apartment owners because only the first lessee and the present lessee are involved in this lease agreement.

Option D is false because there is no privity of contract or estate between the freehold company and the second lessee.

Option E is incorrect. While the freehold company can sue the present lessee, this answer disregards the first lessee, who can also be a party to the proceedings.

Question 6 FLK2 Property Law and Practice

A client bought the freehold of a coffee shop ('the shop') three years back. The current tenant has been operating under a 10-year lease which is due to expire in seven months’ time. The client wishes to take over the shop himself to renovate and open a bakery. The client is ready to offer the current tenant an alternative shop of similar size in the same street and similar terms. Hence, the client has instructed his solicitor to serve a notice under section 25 of the Landlord and Tenant Act 1954 (‘s25 notice’) on the tenant.

Which of the following best describes the advice to be given to the landlord about securing vacant possession of the shop?

Show the answer and explanation

Answer: E. Vacant possession should be secured because the landlord can offer alternative accommodation which is suitable to the tenant’s needs and on reasonable terms.

Option A: This is incorrect because the type of business the landlord intends to run in the premises is not relevant to the ground (d) - alternative accommodation.

Option B: This is not correct because the duration of the freehold ownership is not directly relevant to the ground (d) - alternative accommodation.

Option C: This is incorrect. The tenant's right of renewal can be overridden if the landlord can offer alternative accommodation suitable to the tenant’s needs and on reasonable terms (ground d).

Option D: This is incorrect because although ground (d) is a mandatory ground, no compensation is payable if the ground is made out.

Option E: This is the best answer. The Landlord can use ground (d) – alternative accommodation – provided that the alternative accommodation is suitable to the tenant’s needs and on reasonable terms, which appears to be the case on the facts.

Question 7 FLK2 Property Law and Practice

A lawyer is working for a client (‘the Client’) who is selling a registered freehold residential property (‘the House’). In the Charges Register of the House's registered title, Entry 1 has the following statement: “A transfer of the land in this title dated 4 March 2009 includes the following terms: “The Grantee covenants with the Transferor and their successors in title to maintain the fence at the boundary of the property conveyed in good and serviceable repair.” The Client is the Grantee referred to in the entry. There is no indemnity covenant in the Proprietorship Register of the House's title.

Would the Client want an indemnity covenant from the buyer when the House is sold?

Show the answer and explanation

Answer: B. Yes, because the Client, being the original covenantor, will always be responsible for any future breach of the covenant in the Charges Register.

Option A is false because the sale of the house does not automatically eliminate existing covenants.

Option B is true because the Client, as the original covenantor, remains liable for breaches of the covenant and would want the buyer to adhere to the covenant and indemnify him against any future breach.

Option C is false because the covenant does not cease to exist once the house is sold; the Client would still remain liable for any breach.

Option D is false because the client cannot unilaterally refuse to be held liable for the covenant after the sale.

Option E is false because an indemnity covenant does not automatically free the original covenantor from their obligations but provides some protection as the buyer promises to observe the covenant and indemnify the Client if they are sued for a breach.

Question 8 FLK2 Criminal Liability

A gardener is performing landscaping at his own property. He needs to cut down an old tree to make room for a new garden shed. His neighbour's car is parked nearby and the gardener considers asking his neighbour to move it. However, the gardener cannot find his neighbour and he is running out of time. The gardener decides to cut the tree from the opposite side to the car, hoping that it will fall away from the vehicle. Unfortunately, the tree falls in the wrong direction and damages the neighbour's car.

Which of the following best describes whether the gardener has the mens rea for the offence of criminal damage?

Show the answer and explanation

Answer: A. The gardener has the mens rea of recklessness because he foresaw that there was a risk his actions would damage the car and he went on to take the risk anyway.

Option A: This is correct. The gardener acknowledged there was a risk of damaging the car but chose to proceed, despite having an opportunity to avoid the risk. The gardener's actions, therefore, constitute recklessness as defined in R v Cunningham/R v G.

Option B: This is false. Negligence implies a failure to consider the potential harm, whereas the gardener did acknowledge there was a risk, which is regarded as recklessness.

Option C: This is false. The gardener's intention was to damage his own property, not someone else's. The intent cannot be transferred from his property to another's.

Option D: This is false. Failing to ask the neighbour to move the car does not establish an intent or recklessness towards damaging the car.

Option E: This is false. The mens rea for criminal damage can be formed through either intent or recklessness. The fact that the gardener didn't intend to cause damage doesn't mean he lacks the mens rea for the offence entirely.

Question 9 FLK2 Criminal Law and Practice

A man, known to be part of a violent gang, is apprehended on suspicion of robbery. His face was seen and recorded by CCTV installed on the victim's property. Several other individuals were involved, however, they have not been identified. The robbery resulted in severe injuries for the victim. Upon reaching the police station, the man requests to inform his brother, who is also thought to be part of the same gang, about his arrest. The officer in charge, a police sergeant, believes that if the brother is alerted, he may warn other gang members who will then attempt to conceal evidence related to the crime. A police inspector, unconnected to the case, approves the postponement of the brother's notification for 35 hours.

Is the postponement of the man's right to notify his brother of his arrest lawful?

Show the answer and explanation

Answer: A. Yes, because the delay has been authorised by an officer of at least the rank of inspector and the man has been arrested for an indictable offence.

Option A: This option is correct. According to the Police and Criminal Evidence Act 1984, Section 56, the police can delay notifying another person about a suspect's arrest for up to 36 hours if the suspect has been arrested for an indictable offence. Robbery is an indictable offence and the delay has been authorised by an officer of rank equal or greater than inspector.

Option B: This option is incorrect. The approval can be given by any officer of the rank of inspector or higher, regardless of their involvement in the case.

Option C: This option is incorrect. The very membership in a gang doesn't provide lawful justification for delaying the man's right to notify. The delay is permitted only if the person has been arrested for an indictable offence, and the approval has been given by an officer of the rank of inspector or higher.

Option D: This option is incorrect. The Police and Criminal Evidence Act 1984 allows delays of up to 36 hours to be authorised.

Option E: This option is incorrect. The type of offence does matter. The power to delay notification only applies to indictable offences, and robbery is one such offence.

Question 10 FLK2 Criminal Law and Practice

A lawyer is representing a client in court who has been produced from police custody over concerns of non-compliance with potential bail terms. The client pleads not guilty to the charges and the case is deferred for trial. The prosecution opposes bail and the client requests a private discussion with her lawyer. Following this request, the court allows the lawyer to converse with his client privately. In the course of their private discussion, the client discloses that she provided false identification information to the police. The client insists that her true identity, which comes with a history of similar charges, be withheld from the court and prosecution.

Given the new information, what should the lawyer do?

Show the answer and explanation

Answer: A. The lawyer must cease representing the client, but he cannot disclose the reason to the court or prosecution.

Option A: This is the correct answer. Continuing to represent the client in this case would equate to knowingly misleading the court now that the lawyer is aware of the client’s real identity. However, the lawyer has a duty of confidentiality and must not disclose the reason for his withdrawal to the court or prosecution.

Option B: This option is false because it would violate the lawyer's duty of confidentiality towards his client.

Option C: This option is false. The lawyer can't force the client to reveal her true identity, and he can't continue representing her without misleading the court.

Option D: This option is false because it would violate the lawyer's duty of confidentiality towards his client.

Option E: This answer is incorrect because although the lawyer has a duty to act in the client’s best interests, this obligation does not supersede his duty to the court to not knowingly mislead it.

Your result

Your score on these FLK2 questions

Answer the questions above and your score shows here, with the subjects to revise first.

Ready for the real length? Sit all 170 FLK2 questions, timed.

One full FLK1 and one full FLK2 mock (2 × 85 questions each, January 2027 format), free on sign-up with no card. Our SQE practice questions page has 26 FLK2 questions, these 10 among them.

Take the free FLK2 mock

All 26 FLK2 questions

Planning

FLK2 dates and fees

SQE1 sits twice a year, in January and July. FLK2 is the second week of each window.

Upcoming FLK2 windows
Sitting	FLK2	FLK1	Booking
SQE1 January 2027	18 to 22 January 2027	11 to 15 January 2027	Booking closes 23 Nov 2026
SQE1 July 2027	19 to 23 July 2027	12 to 16 July 2027	Booking TBC

The SRA fee for SQE1 is £2,006 for 2027 sittings, and it covers FLK2 and FLK1 together. Booking windows, results days and test centres are on SQE exam dates and fees.

Results

How FLK2 is marked, and pass rates

A scaled score. Each paper is scored from 0 to 500, and the passing score is 300. The SRA sets the raw mark behind it for each paper at each sitting, so no fixed percentage guarantees a pass.
Both papers to pass. You pass SQE1 when you have passed FLK2 and FLK1. On a first attempt you sit both in the same window; if you then fail one, you resit only that one.
Three attempts. You have 3 attempts at each paper within 6 years of your first sitting.

First-attempt pass rates by paper (SRA)
Sitting	FLK1	FLK2	SQE1 (both papers)	Source
July 2026	54%	52%	47%	SRA
January 2026	65%	61%	58%	SRA
July 2025	54%	50%	46%	SRA
January 2025	66%	64%	60%	SRA

The SQE1 rate is lower than either paper's because it counts candidates who passed both. Every sitting since 2021 is on SQE results.

Revision

How to prepare for FLK2

Our view, and where to practise each step.

Revise by session

Group your revision the way the day is grouped: Wills and the Administration of Estates, Solicitors Accounts (in the context of Wills), Trusts Law, Land Law together, then Property Law and Practice, Solicitors Accounts (in the context of Property), Criminal Liability, Criminal Law and Practice. Sit mixed sets from one group at a time.

Practise topic by topic

Every SQE1 plan reaches all 2,500+ SQE1 practice questions, so you can drill one subject until it holds.

Topic practice

Sit full timed papers

One full FLK1 and one full FLK2 mock (2 × 85 questions each, January 2027 format), free on sign-up with no card.

Create a free account More SQE1 mocks

The SRA sample questions

The SRA publishes sample questions for FLK2 and FLK1, with the answers. Do them once you have revised a subject.

SQE1 sample questions on the SRA site

Notes, books and flashcards

What each revision format is for, the SQE1 book series on sale and free FQPS guides for each subject.

SQE notes and books

Check where you stand

Fifteen questions, one per FLK subject, drawn fresh each time, with your FLK1 and FLK2 split and the subjects to revise first.

Take the readiness test

Sitting FLK1 too?

FLK1 covers Business Law and Practice (including tax), Dispute Resolution, Contract Law, Tort, the Legal System of England and Wales with Constitutional and Administrative Law and EU Law, and Legal Services. Same format, a separate day in the same window.

The FLK1 guide

Questions

FLK2: common questions

What subjects are in FLK2?

FLK2 covers Wills and the Administration of Estates, Trusts, Land Law, Property Law and Practice, Solicitors Accounts, Criminal Liability and Criminal Law and Practice. Ethics and professional conduct can come up in any question. From January 2027, session 1 covers Wills and the Administration of Estates, Solicitors Accounts (in the context of Wills), Trusts Law, Land Law, and session 2 covers Property Law and Practice, Solicitors Accounts (in the context of Property), Criminal Liability, Criminal Law and Practice.

Where does Solicitors Accounts come up in FLK2?

In both sessions, and never on its own: in session 1 in the context of wills and the administration of estates, and in session 2 in the context of property and conveyancing. Its questions count towards those two subject areas’ share of the paper.

How many questions are in FLK2?

170 from the January 2027 sitting, in 2 sessions of 85. Before 2027 it was 180, in two sessions of 90. Each is a single best answer question with 5 options.

How long is the FLK2 exam?

One day: two sessions of 2 hours 33 minutes with a 60-minute break between them, so 5 hours 6 minutes of assessment time. That is about 108 seconds a question. The next FLK2 window is 18 to 22 January 2027.

What is the pass mark for FLK2?

Each SQE1 paper gets a scaled score from 0 to 500, and the passing score is 300. The SRA sets the raw mark behind that score for each paper at each sitting, so there is no fixed percentage to aim for. You must pass FLK2 and FLK1 to pass SQE1.

Is FLK2 harder than FLK1?

On the SRA’s figures, FLK2 has been slightly harder. The first-attempt pass rate was higher on FLK1 than on FLK2 in each of the last 4 sittings (July 2026: FLK1 54%, FLK2 52%). Across real questions up to July 2025, candidates answered 57.5% of FLK1 questions correctly and 54.9% of FLK2 questions. The gap is small. Whether FLK2 is harder than FLK1 for you depends mostly on which subjects you are strongest in.

Can I sit FLK2 on its own?

Not on a first attempt: you sit FLK2 and FLK1 in the same assessment window. If you then pass one paper and fail the other, you resit only the one you failed. You have 3 attempts at each paper within 6 years of your first sitting.

Where can I find FLK2 sample questions?

The SRA publishes sample questions for FLK2 and FLK1 with the answers, on its SQE1 sample questions page. This page has 10 free FLK2 questions with answers and explanations, and our SQE practice questions page has 26.

Sources: the SQE1 Assessment Specification and the SRA's statistical reports. FQPS Academy is an independent SQE preparation provider, not affiliated with or endorsed by the Solicitors Regulation Authority or Kaplan. The SQE and SOLICITORS QUALIFYING EXAMINATION trade marks are the property of and are used under licence from the Solicitors Regulation Authority.

FLK2: the second SQE1 paper, explained

What FLK2 covers

What changed in FLK2 for 2027

The FLK2 day from January 2027

Single best answer

Closed book, on screen

About 108 seconds each

10 free FLK2 practice questions

Your score on these FLK2 questions

Ready for the real length? Sit all 170 FLK2 questions, timed.

FLK2 dates and fees

How FLK2 is marked, and pass rates

How to prepare for FLK2

Revise by session

Practise topic by topic

Sit full timed papers

The SRA sample questions

Notes, books and flashcards

Check where you stand

Sitting FLK1 too?

FLK2: common questions

What subjects are in FLK2?

Where does Solicitors Accounts come up in FLK2?

How many questions are in FLK2?

How long is the FLK2 exam?

What is the pass mark for FLK2?

Is FLK2 harder than FLK1?

Can I sit FLK2 on its own?

Where can I find FLK2 sample questions?