January 26, 2026
Article
From May 2026, HMRC will introduce new SDLT Registration Requirements for Law Firms
HMRC has announced a major regulatory change that will affect all firms submitting Stamp Duty Land Tax (SDLT) returns on behalf of clients. From May 2026, conveyancers will be legally required to register with HMRC as “tax advisers” before they can continue filing SDLT returns.
This shift formalises SDLT submission work as a regulated tax activity and introduces new compliance expectations for the legal sector.
Any solicitor or conveyancer submitting SDLT returns must register with HMRC once the new system goes live.
The requirement is being introduced through the Finance Bill 2025–26, which reclassifies SDLT submissions as a form of tax advice.
Registered advisers will need to comply with HMRC‑defined standards and complete a digital registration process.
Firms will have at least three months to register once the system opens, giving practices time to adjust internal processes.
This change will require law firms to review their SDLT processes, ensure relevant staff meet HMRC’s standards, and prepare for registration well ahead of the May 2026 deadline.