Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact on the smooth functioning of the property market, of the Finance Bill's requirement for conveyancers submitting Stamp Duty Land Tax returns on behalf of clients to register as 'tax advisers'.

The government has consulted extensively with stakeholders about plans to require the registration of tax advisers who interact with HMRC on behalf of their clients.

This includes the 2024 consultation ‘Raising standards in the tax advice market: strengthening the regulatory framework and improving registration’ and a technical consultation on draft legislation published in summer 2025.

HMRC will continue to work with the industry ahead of implementation and consider concerns raised by stakeholder groups, including conveyancers.

HMRC has released a tax information and impact note on GOV.UK. The note details how the measure is expected to affect businesses that provide professional tax services and interact with HMRC on behalf of their clients.

https://www.gov.uk/government/publications/mandatory-tax-adviser-registration-with-hmrc/tax-advisers-to-register-with-hmrc-and-meet-minimum-standards