This study analyses, for the first time, the use of reflective surfaces based on magnetized plasmas for polarisation conversion. The feasibility of this concept has been assessed via a theoretical model. Moreover, the numerical design of a plasma-based reflective surface is presented. The latter enables linear-to-linear and linear-to-circular polarisation conversion over a broad frequency range, from 7.5 GHz to 13 GHz. To this end, the applied magnetic field intensity has to be tunable over 55-140 mT, and its direction steerable towards three mutual orthogonal axes. At the same time, the plasma density has to be controlled up to 2 × 10 18 m −3 . These requirements are consistent with the plasma technology at the state-of-the-art.