HMRC has proposed changes to Stamp Duty Land Tax (SDLT) rules that will require conveyancing firms to register as “tax advisers” from May 2026 when submitting SDLT returns on behalf of clients.
The Conveyancing Association, which represents solicitors and licensed conveyancers across the UK, has raised concerns about the practical and regulatory implications of the proposals, warning of potential impacts on compliance responsibilities, professional liability, and day-to-day operations.
Registration requirements
Under the new rules, SDLT filings will be formally recognised as a form of tax advice. Any conveyancer submitting SDLT returns on behalf of clients will need to register as a tax adviser with HMRC.
Nicky Heathcote, non-executive chair of The Conveyancing Association, stated that whilst HMRC’s definition bases registration on interaction with the tax authority rather than the provision of tax advice, the proposal “is disproportionate and risks serious unintended consequences for firms and consumers alike.”
Industry concerns
The association has highlighted that conveyancers are already permitted to file SDLT returns as part of routine transactional work, but argues the proposed label is misleading and suggests a level of tax advice they are neither qualified nor insured to provide.
Heathcote noted that even where elements of SDLT work are outsourced, the conveyancer will still be responsible for submitting the return and would need to register as a “tax adviser” to satisfy lender requirements and lodgement at HM Land Registry.
The association has warned that firms will face additional compliance obligations, potential professional indemnity exposure, and further administrative pressure, on top of existing anti-money laundering and identity requirements which have already added cost and delay to the process.
Alternative approach proposed
The Conveyancing Association is calling for engagement between HMRC, the Treasury, and the Ministry of Housing, Communities and Local Government to reconsider the current approach. The organisation has proposed a standardised, HMRC-endorsed SDLT questionnaire, combined with a clear requirement for independent tax advice in complex cases, as an alternative framework.
The changes are scheduled to take effect from May 2026, giving conveyancing firms approximately 18 months to prepare for the new registration requirements.
