INFOTRACK: A Storm in an SDLT Cup?

We brought together two SDLT experts for a live panel — here are the key takeaways you need to know.

With HMRC’s new registration regime opening from today,18 May, confusion has been circulating across the conveyancing sector about what the new SDLT tax adviser registration really means in practice. InfoTrack’s Chief Commercial Officer, Lloyd Smith, was among the industry representatives on the HMRC consultation call and wanted to share the practical implications directly with clients. With clients using InfoTrack to file over 450,000 SDLT returns filed in the 2025/26 tax year, InfoTrack is deeply embedded in the SDLT workflow, and Lloyd wanted to help firms understand what the changes mean in practice. He was joined by Sean Randall, founder of Sean Randall Tax, and Leigh Sayliss, Partner and Head of Tax at Lawrence Stephens and Chair of the Chartered Institute of Property Taxes Committee. One attendee on the live Q&A perhaps summed it up best: “a storm in an SDLT cup.” And having heard from the experts, it is hard to disagree.

The first thing to know: your day to day role is not really changing

Perhaps the most important message from the session was this: registration does not mean conveyancers are suddenly expected to provide specialist tax advice. The word “adviser” in the legislation is widely considered a misnomer. As Sean Randall explained, it would be better described as “registration of tax agents.” Your duty of care to clients is not changing, you are not suddenly expected to provide specialist tax advice, and being registered does not create any new legal liability. The core purpose of the regime is to stop bad actors from interacting with HMRC and to raise standards around those who deal with HMRC on client’s tax affairs. Nothing more.

Who needs to register?

The short answer is: every conveyancing firm handling purchases in England and Northern Ireland. The threshold for triggering registration is extremely broad. If your firm is paid to interact with HMRC on behalf of a client whether by filing an SDLT return, making an SDLT payment, or even simply corresponding with HMRC about the client’s SDLT position, you will generally need to register. HMRC’s position is that even paying SDLT on a client’s behalf counts as an interaction. The panellists’ advice was clear: do not waste time looking for narrow interpretations of the rules. If you operate in this space, assume you need to register and act accordingly.

Do you already have an Agent Services Account?

Lloyd explained this is where it gets a little more nuanced. Firms that already have a dedicated HMRC Agent Services Account (ASA), the newer system introduced as part of Making Tax Digital in 2018, will be automatically registered by HMRC. The Revenue intends to use existing ASA details to process initial registrations and will likely follow up in the autumn, latest April 2027, but no proactive action is needed immediately.

However, having an older HMRC Online Services Account for Agents is not the same thing. If you are unsure which type of account your firm holds, log in and check. The ASA login will clearly display “Welcome to your Agent Services Account.” If in doubt, speak to your finance team, as the ASA requires a corporation tax reference number when it is set up.

For firms without an ASA, registration opens on 18 May and you will need to complete it promptly. Firms already filing via an ASA have until approximately April 2027 before they need to take further steps.

Who counts as a “relevant individual”?

Sean and Leigh explained that: Registration is at the firm level, not at the level of every individual employee. However, firms must identify “relevant individuals” within their organisation. These are people who play a significant role in managing or organising how the business handles tax matters for clients. This is governance-level responsibility, which HMRC confirmed in the consultation meeting minutes is about meaningful authority or control, oversight and decision-making, not day-to-day task execution. A paralegal filing SDLT returns would not usually be a relevant individual merelky because they are filing SDLT returns. The people who set up the systems, oversee the operation, and are responsible for how tax adviser activity is managed are the individuals who count.

For firms with six or more directors or partners, at least five must be identified as relevant individuals alongside anyone who meets the management threshold. For smaller firms with five or fewer directors or partners, all directors or partners are treated as relevant individuals, even if they are not directly involved in SDLT work.. If your firm has three directors or partners, three relevant individuals is perfectly acceptable.

Outsourcing is not a get-out

Some providers have suggested that outsourcing SDLT filing removes the need to register. The panellists were clear: this argument is unlikely to hold. Conveyancers frequently need to give undertakings to lenders confirming that SDLT will be paid. At the point of fulfilling that undertaking, the firm is interacting with HMRC and registration is required.  As Leigh mentioned, breach of undertaking is a professional conduct matter, and relying on a third party to fulfil your own professional obligations is not a position most practitioners would want to be in.

It is a good time to review your processes

While registration itself is a relatively light administrative burden, registration should be treated as a governance exercise, not just an administrative step. Separately, our panellists encouraged firms to use this moment to review whether their SDLT processes remain clear, documented and defensible.

Good SDLT practice starts with a well-designed client questionnaire, one that flags the issues that warrant further investigation rather than trying to capture every possible scenario. Both guests agreed, that if your questionnaire has not been reviewed in a few years, now is the time. Firms should also ensure there is a fee earner checklist in place that creates a clear audit trail. Good record keeping protects both firm and client. If HMRC were ever to raise a query, being able to demonstrate that questions were asked, information was reviewed, and a considered judgement was made puts you in a significantly stronger position than having no documentation at all.

What about consultants and in-house teams?

These were among the most common questions raised during the live Q&A, and worth addressing directly.

For in-house teams (for example, those working within a property developer or housebuilder): The same principles broadly apply. If your team is paid to interact with HMRC on SDLT matters, registration is required. In-house legal teams should not assume they fall outside the regime simply because they are not a traditional law firm.

However, there is an important distinction: those who only deal with the tax affairs of their own company group do not need to register. That said, the full extent of this exclusion is not yet clear, particularly in the context of joint ventures where one JV partner manages the relationship with HMRC on behalf of the JV entity itself. If your firm operates in this space, it is worth taking specific advice until further guidance is available.

For consultants: If you are a self-employed conveyancing consultant working through a firm, the registration obligation sits with the firm, not the individual consultant. However, if you operate your own practice and interact with HMRC directly on clients’ behalf, you will need to register in your own right. The key question is: who is the entity interacting with HMRC?

The bottom line

A storm in an SDLT cup, perhaps, but one worth navigating carefully. Do not do nothing. Check whether your firm holds an Agent Services Account today. If you do not have one, prepare to register from 18 May. Identify your relevant individuals, and use the moment to sense-check your SDLT processes. The registration itself is not the burden. The bigger risk is inaction.

Key Takeaways
  • Registration does not make you a tax adviser. Your duty of care and professional responsibilities are unchanged
  • Virtually all conveyancing firms in England and Northern Ireland will need to register, as any interaction with HMRC on a client’s behalf triggers the requirement
  • Check whether you have an HMRC Agent Services Account (ASA), this is different to the older HMRC Online Services Account for Agents. If you do, you will be automatically registered and no immediate action is needed
  • If you do not have an ASA, registration opens on 18 May and should be completed promptly
  • Registration is at firm level. Identify your “relevant individuals,” focusing on those who manage and oversee tax operations, not day-to-day fee earners
  • Outsourcing SDLT filing does not remove the need to register, particularly where the firm remains responsible for lender undertakings or make payments of SDLT to HMRC.
  • Use this moment to review your client questionnaire, fee earner checklists and record keeping processes
  • The deadline for firms with an ASA to provide further information to HMRC is expected by April 2027, but do not leave it until the last minute

A huge thank you to Sean Randall and Leigh Sayliss for giving up their time and sharing their expertise so generously. Their clarity on what is a genuinely complex area of change made this one of our most attended sessions to date.

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