HMRC has released its long-awaited guidance for conveyancers on the requirement to register as tax advisers and has confirmed further updates will be added to support applicants with the process.
The guide has been issued in two parts: scope and requirement to register and checks against registration conditions.
The guidance confirms a conveyancer is likely to be acting as a tax adviser and required to register if, in the course of a business, they submit Stamp Duty Land Tax (SDLT) returns to HMRC on behalf of clients, interact with HMRC about a client’s SDLT liabilities, make payments of SDLT or any other taxes arising from property transactions on behalf of clients, or otherwise interact with HMRC on behalf of clients in relation to SDLT or any other taxes arising from property transactions.
According to John Shallcross, an SDLT specialist with law firm Blake Morgan, the confirmation of relevant activity means conveyancers who do not already have an agent services account will fall within the scope of the requirements.
“Any sensible conveyancing business that acts for buyers is going to have to register,” he said. “Outsourcing firms have been saying they could have taken away the submission of the return from the firm, but HMRC has said the act of paying the tax is also an interaction.
“I can’t see conveyancers outsourcing sums of that size to pay over – they’re personally responsible to the lender. All that will do is introduce another element of risk to the transaction process.”
The guidance also confirms businesses will have three months from the start of their registration window to apply for an agent services account and can continue to interact with HMRC on behalf of their clients in the meantime.
For new tax advisers or advisers interacting with HMRC without an agent services account, self assessment, or corporate tax account, the registration period began on 18th May and will end on 18th August.
Firms with an existing agent services account do not need to apply again and will be contacted by HMRC with further information in April 2027.
Shallcross, who has been corresponding with HMRC and sharing information with conveyancers since the changes were announced, said there have been a small number of applicants who have been unable to complete the process online.
“For conveyancers I think we’re nearly there,” he said of the guidance. “But the bit that’s missing for me is more help on how you go through the process of registering.”
In response to an enquiry from Today’s Conveyancer, an HMRC spokesperson said: “We’ve seen thousands of online applications started since the launch of the new service in May.
“We’ll soon be updating existing guidance to further support applicants, including our guidance on how to use Government Gateway credentials.
“We’re also working closely with representative bodies to help ensure businesses can register smoothly.”
According to HMRC, a “small number” of customers have been unsure which Government Gateway (GG) credentials to use during the registration process, and customers should apply for an agent service account using their business GG credentials.
When a sole trader is asked to complete information about who they are as relevant individuals within the business, they should provide their personal details. They will then need to log into their personal GG account, as they will receive a link to confirm their individual details.
If an applicant experiences technical issues, they should use the support options available within the service.
The online application process for an agent services account includes information on the information needed for the application and how long the process takes.
Tax advisers should refer to the guidance on GOV.UK to understand if and when they need to register, and how to do so.
The new registration requirements will help taxpayers get more reliable advice, create a fairer market for taxpayers and support advisers who play by the rules, HMRC said.
