In a political storm that dominated headlines in early September 2025, Deputy Prime Minister Angela Rayner resigned after admitting to a £40,000 underpayment of Stamp Duty Land Tax (SDLT) on an £800,000 flat in Hove. The scandal has sparked renewed attention on the complexities of property taxation and the role of conveyancers in calculating Stamp Duty.

What Went Wrong?

Rayner initially paid £30,000 in stamp duty, believing that the property was her sole residence. However, further scrutiny revealed that due to a trust arrangement involving her son’s home, the Hove flat should have been treated as a second property, triggering a higher SDLT rate of £70,000.

The error, which Rayner said stemmed from “reliance on advice which did not properly take account of these provisions,” ultimately led to her resignation. It also raised questions about the responsibility of buyers and their advisors in navigating SDLT rules.

The law firm that handled Rayner’s conveyancing publicly distanced itself from the case, stating it had not advised Rayner on the SDLT aspects of the purchase. Conveyancing experts have since reiterated that conveyancers are not tax advisors and should not be expected to provide guidance on complex tax matters.

The Role of Conveyancers in Stamp Duty Calculations

Stamp Duty Land Tax is a self-assessed tax, meaning the buyer is legally responsible for ensuring the correct amount is paid.

While conveyancers play a key role in the property transaction process, it’s important to clarify that they are not tax advisors and do not typically provide advice on Stamp Duty Land Tax (SDLT). Their responsibility is to calculate and submit the SDLT payment based on the information provided by the client, not to interpret complex tax scenarios or advise on reliefs.

Here’s what conveyancers do and don’t do when it comes to SDLT:

✅ What Conveyancers Do

  • Calculate SDLT using HMRC’s guidelines and online calculators.
  • Apply reliefs if the client explicitly informs them they are eligible (e.g. first-time buyer relief).
  • Submit the SDLT return and payment to HMRC within the required timeframe (usually 14 days from completion).

❌ What Conveyancers Don’t Do

  • Advise on eligibility for reliefs or exemptions such as Multiple Dwellings Relief or mixed-use property rules.
  • Interpret complex ownership structures, such as trusts or joint purchases involving companies.
  • Provide tax planning advice or assess implications of owning multiple properties.

Rayner’s case is a reminder that non-routine or complex SDLT matters should always be referred to a specialist tax advisor. Conveyancers must make clients aware of the limits of their expertise and retainer, and clients bear responsibility if they choose not to seek independent advice.

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