HMRC SDLT guidance highlights growing need for specialist tax advice, says The Conveyancing Association

17 June 2026

The Conveyancing Association (CA), the leading representative body for the conveyancing industry, has welcomed the publication of HMRC guidance on registration requirements for those submitting Stamp Duty Land Tax (SDLT) returns, while warning of the increased complexity of the tax regime and the potential growing need for specialist SDLT advice.

The HMRC guidance confirms conveyancing firms need to register as tax advisers in order to obtain the credentials required to submit SDLT returns and make payment on behalf of clients. However, the CA is keen to stress this registration requirement should not be interpreted as meaning conveyancers are qualified, regulated or insured to provide tax advice.

The CA has highlighted to policy makers the increasing challenges conveyancing firms now face when assessing SDLT liabilities, reliefs and exemptions, particularly as the tax regime becomes significantly more complicated year after year.

There are now more than 30 separate SDLT reliefs and exemptions, alongside a growing range of ownership structures and circumstances that can affect tax treatment. The CA said questions involving trusts, company ownership, multiple purchasers, mixed-use property, first-time buyer eligibility and higher-rate charges can all have a significant impact on the SDLT payable and often require specialist expertise to assess correctly.

The CA believes this complexity is prompting many firms to review how they approach SDLT-related matters and whether they have the in-house expertise, systems and processes required to deal with every SDLT scenario they encounter.

The Association noted there is no single approach being adopted across the sector, with firms considering a range of options including obtaining specialist support on all cases, referring more complex matters for specialist advice, or developing in-house expertise capable of dealing with SDLT-related issues.

The CA stressed each approach carries its own risks and responsibilities, requiring firms to undertake appropriate due diligence and ensure consumers clearly understand the services being provided.

While responsibility for submitting SDLT returns remains with the conveyancer, the CA noted firms continue to explore a variety of ways to manage SDLT-related risk and compliance obligations, particularly as the complexity of the tax regime increases.

To read the full HMRC ‘Mandatory Tax Adviser Registration’ Guidance, please visit: https://www.gov.uk/hmrc-internal-manuals/mandatory-tax-adviser-registration. The Guidance is split into two parts: Scope and requirement to register and Checks against registration conditions.

Nicky Heathcote, Non-Executive Chair of the Conveyancing Association, said:

“The publication of HMRC's guidance provides clarity on the practical steps firms will need to take in order to continue submitting SDLT returns. However, it also highlights an important distinction which we have been raising for some time.

“Registration as a tax adviser for HMRC purposes should not be confused with the provision of tax advice. Conveyancers are required to register in order to fulfil their role in the transaction registration process, but that does not mean they are qualified, regulated or insured to provide detailed tax advice to clients.

“SDLT has become increasingly complex. There are now dozens of reliefs and exemptions, together with a wide range of ownership scenarios and purchasing structures that can significantly affect tax liabilities. In some cases, determining the correct SDLT position requires highly specialist knowledge and expertise.

“Many firms are now asking difficult questions about how they manage SDLT-related matters. Some may decide specialist support is appropriate for every case, others may choose to develop internal expertise, while some may seek specialist input only where transactions become more complex.

“There is no simple answer and each approach brings its own risks. Even identifying whether a matter is straightforward or complex can raise important questions. Ultimately, conveyancers remain responsible for submitting the SDLT return and firms will need to consider carefully whether they have the expertise, processes and protections in place to support the approach they adopt.

“There is also a consumer education piece here. Firms should be clear about the services they provide and the circumstances in which independent SDLT advice may be required. The term ‘tax adviser’ clearly carries certain expectations and it is important clients understand the difference between administrative submission of SDLT returns and the provision of specialist tax advice.

“As the tax regime continues to evolve, it is important consumers can access appropriate advice when complex SDLT issues arise and conveyancing firms are clear about the scope of the services they provide.”