The landscape for professionals interacting with HMRC is changing rapidly. Following the government’s confirmation of mandatory tax adviser registration—and its refusal to exempt conveyancers—the implications for the property sector are now unavoidable.
The latest updates from HMRC’s official guidance explain what’s happening, why it matters, and what conveyancing firms need to do next. Find the full guidance here.
New HMRC Rules from 18 May 2026
From 18 May 2026, any business that interacts with HMRC about someone else’s tax affairs and receives payment for doing so must register for an agent services account.
According to HMRC’s guidance, this includes interaction via:
- Telephone, post or email
• Messages through GOV.UK or the HMRC app
• Filing or submitting returns, claims and tax documents
Crucially, you must register even if you do not consider yourself a tax adviser.
The legal entity, not each employee, must register—although HMRC will carry out suitability checks on certain individuals within a firm.
Who does not need to register?
HMRC lists several exemptions, including:
- Employers or in‑house tax teams dealing only with their own payroll
• Charitable or unpaid tax assistance
• Insolvency practitioners or others legally required to interact with HMRC
• Software providers
• Agents interacting solely on customs, import VAT, or certain specialist roles
The full guidance is available in the HMRC’s “Who does not need to register” section.
SDLT advice caught by HMRC rules
HM Treasury has declined to exclude conveyancers from the definition of tax advisers.
The key issue: completing and submitting Stamp Duty Land Tax (SDLT) returns on behalf of clients is considered interaction with HMRC about someone else’s tax affairs.
The Law Gazette reports that:
- The Law Society warned that the requirement has the potential to slow down property transactions and create unnecessary complexity in the home‑buying process.
- The Council for Licensed Conveyancers (CLC) told the Treasury the move could duplicate regulatory oversight, impose heavy administrative burdens, and risk misleading consumers into thinking conveyancers can give tax advice.
- HMRC’s published guidance nonetheless confirms conveyancers do not fall within the list of professions exempt from registration.
CLC chief executive Sheila Kumar expressed strong disappointment, noting that conveyancers are not permitted to give tax advice, but must interact with HMRC solely to process SDLT.
This, the CLC argues, means the rules risk increasing compliance costs without improving consumer protection.
What Conveyancing Firms Should Do Now
Given the confirmed position, conveyancers should prepare for mandatory registration by:
- Assess any processes involving SDLT or other HMRC contact and ensure the business—not individuals—will register.
- Determine who falls within HMRC’s definitions, particularly if you have a larger or multi‑entity structure.
- Your supervising body (e.g., CLC, SRA) must provide AML oversight that can be evidenced during registration.
- Resolve any outstanding tax returns or liabilities to avoid blocking registration.
- While the rules should not change service delivery, your communications and onboarding may need updating to reflect HMRC checks and registration status.