Over the years the SDLT framework has grown steadily more complex. Different rates apply depending on whether the buyer already owns another property, whether the purchase is residential or mixed-use, and whether the transaction involves companies, trusts or shared ownership arrangements. Reliefs exist for some buyers, such as first-time purchasers, yet the conditions attached to those reliefs can be surprisingly detailed.
For the solicitor responsible for submitting the SDLT return, all of this requires careful attention. Information from the client must be gathered accurately, the rules must be applied correctly, and the return must be filed within the required timeframe after completion. Errors can lead to penalties, amendments and sometimes awkward conversations with clients who believed the tax position was simpler than it first appeared.
Another development is now approaching that may add further pressure to the process.
From May 2026, professionals submitting SDLT returns will be expected to register with HM Revenue & Customs (HMRC) as tax advisers under the tax agent services regime. That requirement may sound procedural at first glance, yet it raises an important question for law firms handling conveyancing transactions.
Many solicitors have always viewed the submission of SDLT returns as part of the conveyancing process rather than tax advisory work. The role has traditionally involved collecting the relevant details, completing the return, and ensuring the correct tax is paid on time. The legal transaction remains the central focus.
The new framework invites firms to consider whether that position is changing.
If the professional submitting the return must now register as a tax adviser with HMRC, the compliance landscape shifts slightly. Firms will need to consider whether registration is the right path for them, whether internal procedures need updating, and how the responsibilities attached to tax adviser status sit alongside the existing obligations solicitors already carry.
That decision may feel quite urgent for many firms.
May 2026 may seem some distance away, yet changes to compliance structures and internal systems rarely happen overnight. Firms will want time to understand the requirements and decide how they wish to approach the new regime.
Alongside this sits the wider reality that conveyancing has become increasingly data-heavy. Each transaction brings planning information, search results, lender instructions, regulatory checks and growing layers of documentation. SDLT compliance is only one part of the overall picture, yet it is a part that carries financial consequences if something is handled incorrectly.
Technology has helped with some aspects of the process. Many case management systems can now generate SDLT returns automatically from information already entered during the transaction. Even so, technology can only process the data it is given. The responsibility for interpreting the rules and ensuring the correct tax position still sits with the professional handling the file.
The approaching registration requirement therefore feels like a timely moment for the profession to pause and reflect on how this part of the process is handled, and how responsibilities may continue to evolve.
These are exactly the issues we will be exploring on Property Matters this Tuesday at 1pm, where Gareth Wax will be hosting the discussion alongside myself, Hamish McLay, with Paul Coombes of Compass Tech joining us to bring insight from the technology side of the conveyancing world. Together we will be looking at how systems, compliance and day-to-day workflows intersect as firms consider the practical implications of the SDLT changes ahead.
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