Strategy and written reporting - Drafting an internal report...

Learning Outcomes

This article covers drafting internal reports and memos in a legal context, including:

• Planning, structuring, and drafting clear internal reports or memoranda to professional standards required in the SQE2 exam
• Distinguishing informative reporting from advisory writing and adjusting tone, scope, and content accordingly
• Identifying the audience and purpose of an internal document and tailoring depth, format, and citation style to a legally trained reader
• Presenting legal research in a logical framework using up-to-date authorities and neutral citations
• Writing in plain, modern English with active voice, concise sentences, and precise signposting
• Producing reasoned options and recommendations with practical next steps, risks, and costs
• Applying a methodical approach to checking and editing to ensure the memo is complete, coherent, accurate, and professionally presented

SQE2 Syllabus

For SQE2, you are required to understand how to produce effective internal reports and memoranda under assessment conditions, with a focus on the following syllabus points:

• identifying the purpose and intended reader of a report or memo
• planning and presenting objective, structured analysis based on legal research or fact-finding
• offering clear, reasoned advice and recommendations to colleagues or supervisors
• using an appropriate, professional format and style
• checking and editing drafted documents to ensure clarity, accuracy, and compliance with legal writing conventions
• distinguishing informative reporting from advisory writing and adjusting tone accordingly
• referencing legal sources appropriately and ensuring authorities are current
• identifying gaps or uncertainties and stating assumptions or further work needed
• translating analysis into an action plan with tasks, responsibility and timelines where relevant

Test Your Knowledge

Attempt these questions before reading this article. If you find some difficult or cannot remember the answers, remember to look more closely at that area during your revision.

1. What are the core sections and order of an internal legal report or memo?
2. Which of the following should not appear in an internal report?
   a) Subjective opinions without evidence
   b) Factual summary
   c) Legal reasoning
   d) Clear recommendations
3. True or false? The summary of an internal report should introduce your conclusions at the start.
4. Name two key differences between writing an internal report and advising a client directly.

Introduction

Written reports and memoranda are frequently required from solicitors by supervising lawyers and colleagues. For SQE2, you must demonstrate your ability to prepare structured, objective, and practical documents, presenting research, analysis, or findings in a way that supports business decisions or case management. Supervisors are busy; concise, accurate reporting that highlights conclusions early and signposts the supporting reasoning is essential.

Key Term: internal report
A formal document prepared within a law firm, providing analysis, research findings, and recommendations for colleagues or supervisors.

The Purpose and Audience of Internal Reports

Clarify the objective at the outset. An internal report is not client-facing. It is written for legally trained colleagues (for example, a partner or senior associate) who expect technical rigour, tightly reasoned conclusions, and suggested next steps. Consider:

• Who is your reader (e.g., a partner, senior fee-earner, colleague)? Pitch legal detail and citation style to that reader’s needs.
• Is the report informational, advisory, or both? Informational reports summarise facts and law objectively; advisory reports also evaluate options and give recommendations.
• What action or decision is expected? Identify whether the supervisor wants a go/no-go recommendation, risk assessment, litigation strategy, settlement parameters, or research gaps flagged for further work.

Establish scope and constraints. If instructions or facts are incomplete, state the limits expressly (e.g., “This analysis proceeds on assumptions A and B; additional disclosure on C may change the conclusion”). This protects the firm and keeps the document reliable as a record.

Key Term: objective analysis
Structured evaluation of facts or law that is evidence-based, avoids personal opinion, and supports clear conclusions.

The Structure of Internal Reports and Memos

A well-organised structure is essential for clarity and ease of use. Most internal reports follow this sequence:

1. Heading (e.g., To, From, Date, Subject)
2. Summary/Introduction
   Concisely sets out the report’s purpose and your primary findings/conclusions.*
3. Background/Instructions
   States how the task arose and the context.
4. Factual Summary
   Sets out all relevant facts in a neutral manner.
5. Legal Issues/Analysis
   Identifies the applicable law, applies it to the facts, and clearly reasons through the outcome.
6. Options and Recommendations
   Presents practical options and gives a reasoned recommendation.
7. Conclusion
   Briefly restates your overall assessment with next steps.
8. Sources/References (if required)

Each section should be clearly labelled, well-ordered, and written in the third person using plain, formal English.

Expand each core section as follows:

• Summary/Introduction: In 3–6 lines, say what you were asked to do, your principal conclusion(s), key risk(s) or uncertainty, and the recommended course of action. Supervisors should be able to understand the bottom line without reading further.
• Background/Instructions: Record who instructed you, when, and precisely what questions you were asked to answer. Note any constraints (time, budget) and any assumptions you have made.
• Factual Summary: Present relevant facts neutrally and chronologically. Consider adding a short chronology where dates matter. Identify material unknowns explicitly to prompt further enquiries.
• Legal Issues/Analysis: Use a clear framework (for example, issue–law–application–conclusion). Cite leading authorities, statutory provisions and rules as needed, ensuring they are current. Avoid excessive quotation; paraphrase and apply the law to the client’s facts with precision.
• Options and Recommendations: For each realistic option, set out merits, risks, costs, timescales, and procedural or evidential requirements. Provide a reasoned recommendation and an outline action plan (next steps, responsible person, target dates).
• Conclusion: Restate the advised course and immediate steps (e.g., “take witness statements by [date]”; “seek counsel’s advice on quantum”; “open settlement without prejudice discussions within [range]”).

Where appropriate, include short appendices for supporting material (e.g., a brief table of cases or a timeline). Do not hide essential reasoning in appendices.

Worked Example 1.1

A supervisor asks you to prepare a memo on whether the firm’s client has a valid defence to a contract claim. What sections should your memo include, and in what order?

Answer:
The memo should contain: (1) heading/details; (2) summary and purpose of the memo; (3) background/instructions; (4) factual summary; (5) identification of legal issues; (6) analysis of the law as applied to the facts; (7) available options and your recommendation; (8) a conclusion.

Maintaining Objectivity and Professionalism

Objectivity is essential: avoid subjective remarks or unsupported assertions. Use evidence from your research and state all relevant law and facts. Distinguish clearly between proven facts, inferences, and assumptions. Where the evidence is incomplete, indicate what would be needed to firm up the conclusion.

Professionalism means:

• adopting a neutral, precise tone suitable for a legally trained reader
• being transparent about uncertainty and the limits of your research
• avoiding advocacy spin unless you are expressly asked to prepare a position note
• using inclusive, respectful language and avoiding unnecessary emotive terms.

Ethical standards apply to internal work. Do not overstate authority or conceal weaknesses. If you identify a significant error or omission, correct it promptly and flag the implications. If time pressure prevents full research, say so and propose a staged plan for completing the task.

Key Term: reasoned recommendation
An actionable suggestion or course of action in a report, clearly linked to supporting legal analysis and facts.

Writing Style and Clarity

Use headings and subheadings for navigation. Numbered paragraphs improve signposting. Aim for short, clear paragraphs and keep sentences tight. Prefer the active voice. Plain, modern English is expected.

Practical drafting techniques:

• Define or explain any unavoidable jargon at first use. If you coin a defined term, capitalise it consistently and use it sparingly in a memo.
• Cut padding and superfluous words (e.g., remove phrases like “in the circumstances,” “in this instance,” “the fact that” where they add no meaning).
• Avoid tautology (e.g., “null and void,” “full and complete”) and compound prepositions (use “under,” “by,” “about,” “to” instead of “in accordance with,” “by reason of,” “with reference to,” “in order to”).
• Use verbs rather than noun forms (write “consider” not “give consideration to”; “terminate” not “effect a termination”).
• Avoid archaic or legalistic expressions that obscure meaning.
• Use adverbs and intensifiers only when they add measurable precision; avoid “clearly,” “obviously,” “very,” unless justified by the evidence.
• Prefer the active to the passive voice to maintain clarity and accountability (e.g., “The landlord served notice on 1 March” rather than “Notice was served”).
• Use bullet points when listing discrete options, risks or factors, but support bullets with brief explanatory context.
• Reference sources consistently. Use neutral citations for cases and pinpoint relevant statutory provisions. Ensure authorities remain good law by using citators on your research platform. Avoid relying on non-authoritative websites.

Proofread your report for structure, spelling, consistency, and professional tone. Check it answers the instructions and is complete.

Worked Example 1.2

You are reviewing a draft internal report that mixes your findings with personal speculation and omits clear recommendations. How should you address these weaknesses before submission?

Answer:
Revise the report to separate factual analysis from opinion, remove speculation, and base all statements on evidence or law. Add a recommendation section at the end, specifying options and advising your supervisor clearly.

Worked Example 1.3

Your supervisor wants a two-paragraph summary at the top of a memo on a potential professional negligence claim. What should the summary contain?

Answer:
In brief, (1) the scope (“You asked whether there is a viable professional negligence claim against X following Y”); (2) the core conclusion (“Liability is arguable/prospects are weak because...”); (3) key risks or uncertainties (“Causation evidence is presently thin; limitation expires on [date]”); and (4) the recommended next step (“Obtain expert opinion on breach; secure records; diarise limitation and consider protective proceedings”).

Worked Example 1.4

You have 90 minutes to draft a memo and your research is incomplete on one issue. How do you present this without undermining the value of your work?

Answer:
State the limitation openly (“Time has not permitted full research on Z”). Give your provisional view with reasons and flag what further research is required (“Preliminary authorities suggest..., but the point requires confirmation via [specific source/citator]”). Propose next steps and timing (“I can complete this in [time]; meanwhile, our recommendation assumes Z is decided as per [case]”).

Checking and Editing

Do not submit a draft before checking accuracy, clarity, and completeness. Ensure:

• All facts are correct and up to date
• Citations are accurate and cases/statutes cited are still good law
• There are no spelling, grammar, or formatting errors
• The document answers every instruction and addresses each question asked
• Headings and numbering are consistent and signpost the content effectively
• Names, dates, figures, references and cross-references are correct
• The summary accords with the detailed analysis
• The tone is professional, objective and suitable for an internal audience
• Assumptions and limitations are expressly stated where relevant
• Options are balanced, with clear pros/cons, costs and timescales
• Next steps identify what, who and by when
• Any firm style requirements (citations, fonts, paragraph numbering) are met.

Build in time for a final review. If possible, take a short break and re-read with fresh eyes, or ask a colleague to sanity-check key conclusions.

Revision Tip

Allocate time to review your report with fresh eyes. Check especially for missing conclusions or incomplete recommendations.

Common Pitfalls

Exam Warning

Internal memos for the SQE2 are not addressed to clients and must not use language or content aimed at a lay audience. Do not mix client advice with internal commentary.

Other frequent pitfalls:

• Failing to answer the specific question asked or drifting beyond scope
• Hiding the conclusion deep in the body rather than stating it upfront
• Asserting conclusions without evidential or legal support
• Omitting material weaknesses or uncertainties and not stating assumptions
• Overly long factual background with insufficient application of law to facts
• Excessive quotation from sources instead of precise paraphrase and analysis
• No options or a recommendation that does not logically flow from the analysis
• Lack of practical next steps (who does what, by when)
• Poor structure, no signposting, or mixing facts, law and opinion in the same paragraph
• Passive voice and unnecessarily formal or archaic language that obscures meaning
• Out-of-date authorities or reliance on non-authoritative internet sources
• Inconsistent terminology (e.g., varying party names, undefined acronyms)
• Neglecting inclusive language or using emotive terms that undermine objectivity.

Applying Research to Internal Reports

Effective internal reports depend on targeted, up-to-date research and disciplined note-taking:

• Start with practitioner texts and legal encyclopaedias for a reliable overview before drilling into primary authorities. Always update using citators and note any recent statutory changes or appellate decisions.
• Keep methodical research notes with full citations and dates consulted. Note the scope and cut-off of each source and whether an updating supplement exists.
• Know when to pause and ask for guidance. If you think you have found the answer—or you are stuck—stop and revert to your supervisor rather than spending disproportionate time.
• Present findings in an appropriate format. Supervisors need succinct conclusions, clear references, and suggested actions, not raw case printouts.

Developing the Analysis and Recommendations

Transforming research into analysis and practical advice is central to internal reporting:

• Frame the issues precisely and work from general principles to detailed application. Where facts are complex, use a chronology to clarify sequence and identify gaps.
• Use an issue–law–application–mini-conclusion structure within each topic. This keeps the reader oriented and makes it easy to extract discrete conclusions.
• For options, present a balanced evaluation: merits, risks (legal, evidential, procedural, financial), costs and timescales. If appropriate, include an action plan that identifies tasks, responsible person, and target dates.
• Build in contingency planning: what might go wrong, how to prevent it, and how to fix it if it happens (e.g., limitation risks, disclosure delays, expert availability).
• Close with a concise restatement of your recommended course and immediate steps. If decisions are needed from the supervisor or client, list the decision points explicitly.

Worked Example 1.5

A supervisor asks for options on resolving a supply dispute. Outline how you would frame the options and recommendation.

Answer:
Identify realistic options (e.g., without prejudice negotiation targeting a payment window; mediation; issuing proceedings with an application for summary judgment). For each, set out merits (speed, confidentiality, bargaining power), risks (costs exposure, disclosure of weaknesses), likely timescale, and resource needs. Recommend the route that best aligns with objectives and risk tolerance (e.g., “Open negotiation within [7 days] offering [band]; if not resolved, prepare letter of claim by [date]; keep mediation in reserve”). List concrete next steps and who is responsible.

Practical Presentation and Layout

Layout supports comprehension:

• Use a clear subject line (e.g., “Memo: Limitation in potential claim against ABC Ltd – prospects and next steps”).
• Include document details (To/From/Date/Subject) and page numbers.
• Use clear headings and numbering to signpost sections. Keep paragraphs short and focused—one main idea per paragraph.
• If diagrams or timelines materially aid understanding, include them or briefly describe them if diagrams are not permitted.
• Keep an internal consistency check: if you define “the Agreement,” use that term throughout; if you refer to dates, maintain a consistent format.

Inclusive, respectful language is part of professional practice. Avoid stereotypes and assumptions. Use person-first, neutral terms unless specific legal categories are required.

Advanced Tips for Time-Pressured Drafting

• Plan–draft–check: spend a few minutes outlining headings and key points before writing, then draft to your plan, and keep time for checks.
• Prioritise your summary and recommendation. If time tightens, your reader still gets the bottom line and the route to action.
• Triage research: confirm core points with authoritative sources first; flag less central points for later research if needed.
• Keep a personal checklist for memos (audience, scope, summary, facts, law, application, options, recommendation, next steps, citations, check).

Key Point Checklist

This article has covered the following key knowledge points:

• The main purpose and audience of internal legal reports and memos.
• The essential structure and order of report sections.
• How to frame a concise summary stating purpose, conclusion, risks and next steps.
• Techniques for objective analysis and avoiding speculation.
• Applying legal research effectively and confirming that authorities are current.
• Presenting balanced options with merits, risks, costs and timescales.
• Writing in plain, modern English and preferring the active voice.
• Layout and presentation conventions for clarity and ease of use.
• A methodical approach to checking and editing for accuracy and completeness.
• Common pitfalls to avoid in internal reporting.

Key Terms and Concepts

• internal report
• objective analysis
• reasoned recommendation