HMRC has stated that from May 2026, any conveyancer submitting Stamp Duty Land Tax (SDLT) returns on behalf of clients will be required to register as a tax adviser. Under the new rules, SDLT filings are formally recognised as a form of tax advice.
Why Registration Is Required
The Finance Bill 2025–26, introduced following Budget 2025, sets out mandatory registration for anyone “interacting with HMRC on behalf of clients.” This includes SDLT submissions, which HMRC now defines as tax advice.
Effective Date
The requirement comes into force in May 2026. HMRC has announced that detailed guidance will be published in January 2026, giving firms time to prepare.
Scope and Rationale
HMRC’s aim is not to assess the quality of advice but to raise professional standards. Registration ensures that those handling sensitive taxpayer data meet minimum criteria, safeguarding both clients and the integrity of the tax system.
Individual vs Firm Registration
One area of uncertainty remains: will registration be required for individual conveyancers, their employing firms—or both? HMRC has yet to provide clarity on this point.
What Firms Can Do Now
To prepare, firms should:
• Monitor HMRC guidance when it is published in January 2026.
• Evaluate SDLT submission processes and decide who within the practice will register.
• Consider alternatives, such as referring SDLT filings to specialist tax advisers where appropriate.
Key Takeaway
Currently, from May 2026, submitting SDLT returns will be treated as tax advice. Conveyancers must register as tax advisers to remain compliant. Proactive planning now will help ensure a smooth transition when the rules take effect.
HMRC will issue further guidance in January 2026, and questions remain...We will update you as soon as HMRC provides clarity.
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