Anchored to UK statute. Last verified 21 June 2026. View source-of-record.

maduediligencechecklist.co.uk

The UK M&A Due Diligence Checklist

Decision aid

Buy-side vs sell-side QoE


A QoE on the same business produces different reports depending on who commissions it. The scope, audience and warranty position diverge meaningfully.

The honest take

Sell-side QoE protects price: the seller's FDD provider builds a defensible EBITDA bridge before any buyer arrives. Buy-side QoE protects the buyer: the FDD provider stress-tests the seller's bridge and reframes the working-capital target. On a competitive process, a clean sell-side QoE compresses the buyer's timeline by 2-3 weeks and reduces re-trade risk. On a bilateral deal, the buyer commissions its own. Lenders will usually require their own reliance package regardless of which side commissioned the report.


Side by side

Grant Thornton UK

Tier-2

Mid-market FDD, tax DD and QoE house. Strong sub-£100m EV sweet spot with sector benches in technology, financial services and consumer.

Sectors: Technology, Financial services, Consumer, Healthcare

Pricing: Quote-only. Sub-£20m EV FDD engagements anchored £20-60k by ICAEW market practice; not published by the firm.

Adviser profile ->

RSM UK

Tier-2

Mid-market transactions practice with deep PE coverage. Strong on bolt-ons and carve-outs in the £5-50m EV range.

Sectors: Consumer, Industrials, Technology, Professional services

Pricing: Quote-only. No published rate card. Engagement scoping window typically 5-10 working days.

Adviser profile ->

Reviewed by Oliver Wakefield-Smith, Founder, Digital SignetLast verified 21 June 2026

This page is anchored to UK primary legislation and named regulator guidance only. Not legal advice. Confirm position with your appointed adviser before signing.