Licensed Conveyancers Should Not Be Treated as Tax Advisers, warns the Society of Licensed Conveyancers

The Society of Licensed Conveyancers (SLC) has raised serious concerns over the government’s proposal to require conveyancers who submit Stamp Duty Land Tax (SDLT) returns to register as tax advisers, warning that the move risks consumer confusion, market disruption, and unnecessary duplication of regulation.

During the recent committee stage of the Finance Bill, the government confirmed it intends to proceed with the proposal despite widespread opposition across the legal and conveyancing sectors. The Exchequer Secretary stated that anyone paid to interact with HMRC on behalf of clients — including submitting SDLT returns — would fall within scope of the new registration requirement.

The SLC has written directly to the Chancellor of the Exchequer to urge the government to reconsider the proposal and to exclude Licensed Conveyancers from its scope. In its correspondence, the Society made clear that Licensed Conveyancers are not tax advisers, are not authorised to give tax advice, and act solely as agents when submitting SDLT returns as part of the conveyancing process.

The proposed approach would nonetheless capture Licensed Conveyancers, despite the fact that they are specialist property lawyers regulated by the Council for Licensed Conveyancers (CLC) and already subject to a robust and comprehensive regulatory regime.

Commenting on the proposal, Simon Law, Chairperson of the Society of Licensed Conveyancers, said:

“Licensed Conveyancers are not tax advisers and are not permitted to provide tax advice. Requiring them to register as tax advisers simply because they submit SDLT returns on behalf of clients is misleading, unnecessary, and fundamentally misunderstands their role.”

While the government has suggested that the measure is “not the same as regulating tax advice” and that HMRC will not assess qualifications, advice quality, or professional conduct, the SLC warns that mandatory registration as a tax adviser inevitably creates a false impression for consumers and blurs long-established regulatory boundaries.

Simon Law added:

“We have made our concerns clear to the Chancellor. This proposal risks confusing consumers about the role of conveyancers and undermines the clarity of the existing regulatory framework. Licensed Conveyancers are already tightly regulated by the CLC, and there is no justification for duplicating regulation where no problem has been identified.”

The new requirement is scheduled to take effect on 1 May 2026, with official guidance yet to be published. The SLC believes the limited lead-in period presents serious operational challenges for conveyancers, increases the risk of transaction delays, and threatens the smooth functioning of the housing market.

“With so little time to prepare and no guidance available, this policy creates real uncertainty for conveyancers and their clients,” Simon Law said. “Any disruption to the conveyancing process ultimately affects home buyers and sellers.”

The SLC also highlights that there is no evidence of systemic non-compliance with SDLT obligations by Licensed Conveyancers that would justify the additional regulatory burden.

“If the government’s objective is to improve tax compliance, this proposal misses the mark,” Simon Law concluded. “We strongly urge HM Treasury to reconsider this approach and to exclude Licensed Conveyancers from the tax adviser registration requirement before it causes unnecessary confusion and disruption.”

Kindly shared by The Society of Licensed Conveyancers (SLC)