This is a question that has been bubbling away for a while.
Most conveyancing firms do not think of themselves as tax advisers. They are not giving tax planning advice. They are not advising on complex tax structures. They are not holding themselves out as tax specialists. In fact, most explicitly carve out tax advice in their engagement letters.
They only complete SDLT returns because the conveyancing transaction requires it, and it is a client expectation.
That is why the new HMRC tax adviser registration regime has caused so much confusion.
The question
A reader asked recently:
“We submit SDLT returns for conveyancing clients. HMRC guidance says that if you interact with HMRC about someone else’s tax affairs and get paid for it, HMRC considers you to be a tax adviser.
But the online checker asks whether the contact with HMRC is only to meet the legal requirements of the business or because HMRC has requested information. SDLT returns are filed because the law requires them, not because HMRC has requested information from the client.
When we answer that way, the checker says we do not need to apply. That seems to contradict the SRA guidance. What should conveyancers do?”
It is a very good question.
And it exposes an awkward problem: the generic wording in the checker does not sit neatly with the conveyancing-specific guidance now published by HMRC.
HMRC’s broad starting point
HMRC’s guidance says that if you interact with HMRC about someone else’s tax affairs and get paid for it, HMRC considers you to be a tax adviser.
“Interacting” with HMRC includes:
- phone, post or email;
- messages through GOV.UK or the HMRC app;
- making payments; and
- sending returns, claims or other documents.
That is wide enough to catch a lot of work that many lawyers would not traditionally describe as “tax advice”.
The conveyancing answer
The important point is that HMRC has now dealt specifically with conveyancers.
HMRC’s communications fact sheet says that if you are paid to submit SDLT returns or otherwise interact with HMRC on behalf of clients, you are required to register.
It also says that paying SDLT to HMRC counts, and that using third-party software or APIs to submit SDLT returns still counts as interacting with HMRC. Outsourcing the process does not necessarily remove the obligation if the firm remains involved.
The Law Society’s Q&A takes the same practical view. It says that the definition of “interact” is exceptionally broad and that filing an SDLT return on behalf of a client is enough to bring a firm within scope, even where no tax advice is being provided and the work is incidental to conveyancing.
That is the clearest answer we have.
If you are a conveyancing firm and you are paid to submit SDLT returns or pay SDLT on behalf of clients, you should proceed on the basis that HMRC expects you to register.
What about the “legal requirement” exception?
This is the confusing bit.
HMRC’s general guidance says that you do not need to register if you only interact with HMRC because the law requires you to, even if you are paid. It gives examples such as insolvency practitioners and some pension or investment firms.
A conveyancer could understandably think:
“Hang on. SDLT filing is a legal requirement arising from the transaction. We are filing the return because the law requires it. So surely we are outside scope?”
The problem is that HMRC’s conveyancing-specific answer points the other way.
The safer reading is that the “legal requirement” exception is not intended to exclude ordinary conveyancing firms that are paid to file SDLT returns for clients. If it were, HMRC’s conveyancer FAQ would be very odd indeed.
Is this really “tax advice”?
This is where the language is slightly misleading. Many conveyancers will not be advising on tax. They may be completing an SDLT return based on transaction information and standard conveyancing workflow.
But the registration regime is not limited to tax advice in the narrow professional sense. HMRC is using “tax adviser” to include people who interact with HMRC about someone else’s tax affairs and are paid for doing so.
That is why the regime can catch SDLT return filing even where the firm is not advising on tax planning or tax liability beyond the normal conveyancing process.
Let’s not dwell too long on the even more confusing use of “tax adviser” in the Money Laundering Regulations, which is a trigger for falling into scope of AML regulation.
What should firms do now?
First, map the HMRC interactions your firm undertakes.
For conveyancing firms, that will usually include SDLT returns and SDLT payments. But also consider whether other departments interact with HMRC in relation to inheritance tax, capital gains tax, trust work, estate administration, employment matters or corporate transactions.
Secondly, decide whether the firm is in scope. If you submit SDLT returns for clients, the answer is likely to be yes unless HMRC confirms otherwise.
Thirdly, check whether you have the right HMRC access in place. The SRA has reminded firms that an SDLT Online account is not enough on its own. Firms will need to use HMRC’s Agent Services Account process for tax adviser registration.
Fourthly, check the timing. For most firms, registration opened on 18 May 2026. HMRC says you have three months from the date your registration window opens, and you can continue interacting with HMRC during that three-month window and while HMRC considers your application. Different dates apply to some categories, so check the guidance carefully.
Fifthly, build this into your compliance records. This is not just an admin exercise. The firm should be able to show:
- who decided whether registration was needed;
- what guidance was considered;
- when the application was made;
- who is responsible for maintaining the registration;
- what HMRC interactions the firm undertakes; and
- what staff are told about the limits of the firm’s role.
Client care point
This is also a useful moment to check your client care wording.
If your conveyancing team does not provide tax advice, say so clearly. Explain what the firm does and does not do in relation to SDLT. If the client needs tax advice, they should be signposted to an appropriate tax adviser.
That does not avoid the HMRC registration issue if you are submitting the SDLT return, but it does help manage client expectations and reduce the risk of accidental scope creep.
Practical conclusion
For ordinary conveyancing firms submitting SDLT returns for clients, the practical answer is:
- assume registration is required;
- do not rely solely on the generic checker if it contradicts the conveyancer-specific guidance;
- keep a clear record of your reasoning; and
- register within the relevant window unless HMRC confirms you are outside scope.
It may feel odd to be labelled a “tax adviser” when all you are doing is completing SDLT returns as part of a property transaction. But for this regime, the label is wider than the way most lawyers would naturally use the term.
