Conveyancing Compliance

A conveyancing deal collapsing does not make the work tax-free. If you raise an abortive-cost charge, you have supplied legal services and the fee is standard-rated for VAT at 20%, exactly as a completion fee would be. This guide covers the VAT on the abortive charge, the WIP write-off under FRS 102, how disbursements already incurred are handled, and the tax point under VATA 1994 s.6.

Referral fees are lawful in conveyancing provided they are disclosed: the LASPO 2012 ban reaches only personal-injury and death claims, not conveyancing. This guide explains the SRA Code paragraph 5.1 disclosure duties, the SRA Transparency Rules on published prices, and the VAT treatment of referral fees both paid to introducers and received by the firm (standard-rated at 20%, never a disbursement).

A purchase by a company or other non-natural person is the most complex SDLT case a conveyancer meets, because two charging regimes can apply. This guide maps the rate stack for England and Northern Ireland: the standard rates plus the 5% additional-dwelling surcharge and the 2% non-resident surcharge, the flat 17% higher rate over £500,000 for non-natural persons (raised from 15% on 31 October 2024), the reliefs and their clawback, the ATED follow-on, and the firm's own fee and VAT position.

When a buyer has paid SDLT they did not ultimately owe, the money is recoverable, but only inside the right window and via the right route. The three routes have different clocks: the higher-rate surcharge refund (the later of 12 months from selling the old home or 12 months from the filing date), amending the return (12 months from the filing date), and overpayment relief (4 years from the effective date). This guide sets out each, with the firm's fee and VAT position.

UK conveyancing solicitor fees in 2025/26 typically range from £600 for a sale to £2,000 for a complex purchase, plus disbursements (searches, Land Registry, SDLT). We break down the realistic ranges by transaction type, region, and what the disbursements actually cover.

A practical guide for conveyancing solicitors on client due diligence (CDD) under the Money Laundering Regulations. Covers standard ID verification, enhanced due diligence for high-risk matters, and record-keeping obligations.

A practical guide for conveyancing solicitors on building financial controls to manage undertaking risk, exchange controls, and completion handling within a law firm. Covers SRA Accounts Rules compliance, client account reconciliation, and practical workflows to reduce error and fraud.

A clear guide for UK solicitors on structuring residential conveyancing fees. Covers fixed fee conveyancing, the no completion no fee model, referral fee rules, and SRA compliance considerations for law firms.

Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty Land Tax in Scotland from 1 April 2015. This guide covers the current LBTT rates, the progressive (marginal-band) structure, first-time buyer relief and the Additional Dwelling Supplement (ADS) for the 2025/26 tax year, written for conveyancing solicitors and law firms operating in Scotland.

A practical comparison of Land Transaction Tax (LTT) and Stamp Duty Land Tax (SDLT) for solicitors handling conveyancing in Wales. Covers the progressive rate bands, 2025/26 thresholds, filing obligations, and practical compliance points, with every figure jurisdiction-tagged.

A practical guide for UK conveyancing solicitors on calculating Stamp Duty Land Tax (SDLT) in England and Northern Ireland from 1 April 2025. Covers the £125,000 nil-rate band, the 5% additional-dwelling surcharge, the 2% non-resident surcharge, first-time buyer relief, mixed-use rates, and worked examples.