HMRC has published guidance outlining the requirements for businesses to register as a tax adviser.
Under the rules, any business paid to deal with HMRC on behalf of clients regarding tax matters must register through HMRC’s Agent Services Account.
The guidance clarifies that interacting with HMRC includes submitting returns, claims, or other documents, as well as communication via phone, post, email, or online systems.
This change directly affects conveyancers, property professionals, and firms handling Stamp Duty Land Tax (SDLT) submissions.
Sean Swimby, Director at SCA Tax, said: “This guidance is the formal confirmation of what the industry has been anticipating. HMRC has now clearly defined that if you are paid to interact with HMRC in relation to tax, you are acting as a tax adviser and must meet their conditions and register accordingly.
“For many firms involved in SDLT submissions, this represents a fundamental change in how their role is viewed from a regulatory and compliance perspective. SDLT has often been treated as an administrative step within the conveyancing process, but HMRC’s position makes clear that it falls within the scope of tax advice when firms are acting on behalf of clients.
“Firms will now need to ensure they meet the necessary standards, processes and oversight expected of registered tax advisers.”
SCA Tax, an SDLT advisory firm, has worked with more than 7,000 clients and completed over 20,000 SDLT assessments, supporting property buyers, conveyancers, and professional firms with transaction tax compliance.
The publication of formal guidance clarifies requirements for the property sector ahead of the May 2026 implementation deadline and may prompt firms to review their current processes and compliance frameworks.
The changes also form part of HMRC’s broader focus on standards, accountability, and oversight in the tax advice sector.
Swimby added: “This is ultimately about ensuring appropriate oversight and professional standards when dealing with tax. Firms that interact with HMRC on behalf of clients will need to consider how they meet these requirements going forward.”