I know it’s a bit like buses in terms of updates from me, but as we get closer to the Tax Adviser Registration deadline I am keen to ensure you have the correct information as soon as possible. The Law Society have now published guidance on the Tax Adviser Registration with a Q & A piece for conveyancers, follow this link for the full article. www.lawsociety.org.uk/topics/property/q-and-a/hmrc-mandatory-tax-adviser-registration
Crucially, the content will not be anything new to you, but will reassure you that the fear factor has leached out of the registration process which will open as expected from 18th May 2026.
Please carefully review paragraphs 12 – 14 which cautions against outsourcing the filing of SDLT returns and considering your PI cover. In essence, make sure you have done your due diligence on anyone who is providing tax advice to your clients or to your firm.
These are the salient points:
- ‘Interacting’ with HMRC (s.223) includes any communication, including filing SDLT returns or corresponding by any method. Firms acting on mortgaged transactions will likely be caught.
- A ‘tax adviser’ (s.224) includes anyone assisting with tax affairs, even where incidental. Filing an SDLT return alone is sufficient to fall within scope.
- Registration opens on 18 May 2026 and will be phased until April 2027. Firms typically have three months to complete registration.
- Firms with an existing agent services account will not need to re-register but must confirm compliance with the new rules.
- Registration applies mainly to firms, requiring identification of ‘relevant individuals’ (e.g. partners, directors, or those overseeing tax-related work).
- Eligibility requires AML supervision, up-to-date tax affairs, and no disqualifying sanctions or insolvency issues.
- Non-compliance may restrict a firm’s ability to deal with HMRC, creating operational and regulatory risks.
- Outsourcing SDLT is unlikely to remove the obligation to register and may not reduce liability, if the company to which the outsourcing is agreed have little or no tax qualified individuals providing the advice, but are simply an algorithm.
- Firms should act now to assess impact, identify relevant individuals, and prepare for registration.
The course I am running covers training on all these elements and more, if you would like to book in a session please let me know.
