The Society of Licensed Conveyancers (SLC) and the Bold Legal Group (BLG) say they remain extremely concerned about the lack of clear guidance from HMRC available to conveyancers regarding the requirement to register as tax advisers, despite repeated requests for clarification.
In a joint statement, the organisations said they are receiving a high volume of queries from members but have been able to respond due to the uncertainty surrounding the new rules, which come into force from 18 May. Under the draft legislation, conveyancing firms submitting Land Transaction Returns for clients fall within the scope of mandatory registration as tax advisers.
“Unfortunately, due to the ongoing uncertainty and limited official guidance, neither SLC nor BLG is currently able fully to answer its members’ questions,” the statement said.
“We are, however, receiving a high volume of queries from firms who believe that outsourcing SDLT work will remove the obligation to register as tax advisers.”
Many firms believe that outsourcing the work will remove the obligation to register, the organisations said, but neither organisation believes this assumption to be correct.
The statement continued:
“Even if SDLT work is outsourced, many firms still handle the payment to HMRC – which may continue to be treated as tax adviser activity under the new rules.
“If the outsourced provider submits the payment instead, this presents its own risks, and it remains unclear whether such providers are themselves required to be or are already registered as tax advisers, and whether using them would exempt the instructing firm from registration.
“Members should also be aware that if you outsource SDLT work to a specialist, the specialist typically acts as your agent, meaning you remain the principal and may still be held liable for any errors or defaults.”
Any decision to outsource should also take into account the best interests of clients, the need to comply with the requirements of lenders and (for those covered by the Conveyancing Quality Scheme) the CQS requirements, the organisations pointed out.
They added:
“We fully appreciate the concern and uncertainty these developments are causing. We have raised these issues directly with ministers and are actively seeking urgent clarification on behalf of all members.”
The organisations believe the requirements of the UK Finance Lenders Handbook provisions 10.4, 10.5 and 10.6 mean conveyancers acting for mortgage lenders will need to register as tax advisers and are seeking clarification from UK Finance. Further updates will be issued as soon as clear guidance is available.
One Response
Unfortunately, HMRC’s new regime places conveyancers firmly in scope — despite mixed signals from the government.
HMRC’s latest guidance makes one thing increasingly clear: conveyancers, from traditional firms to high‑volume “conveyancing factories”, will be required to register as tax advisers under the new rules coming into force from May 2026. Even routine SDLT submissions are enough to bring a firm within scope.
What is striking is the contrast between different parts of government. On one hand, ministers speak frequently about simplifying the homebuying process and reducing delays for consumers. On the other hand, this new regime introduces additional layers of registration, verification, and ongoing compliance for firms whose work only touches tax at the edges. The direction of travel feels less like modernisation and more like tightening control over anyone who interacts with HMRC on behalf of clients.
Conveyancing has long been a highly specialised area of practice. Yet the new rules treat all firms that submit SDLT returns as part of the wider tax‑advice ecosystem. It highlights a reality some groups try to keep separate: property transactions do not sit in isolation. They intersect with tax, AML, trusts, corporate structures, and HMRC processes, and the new regime makes that interconnection unavoidable. It also increases professional risks.
Annual confirmation means this is an ongoing obligation, not a one‑off exercise. Furthermore, failure to meet the registration conditions could result in suspension, meaning a firm may be prevented from interacting with HMRC at all!