Detailed guide: Register and submit your Annual Tax on Enveloped Dwellings return

Updated: Amendments made to provide information on submitting ATED returns using the online service.

Use the new ATED online service.

You and your appointed agent can sign up to use the ATED online service if you own UK residential property and are a:

  • company
  • partnership with a company member
  • collective investment scheme

You can register and use the ATED online service to:

  • appoint an agent
  • submit returns from 1 April 2017 onwards
  • save and retrieve return information before submitting to HMRC
  • view or amend returns already submitted
  • get instant access to a payment reference number

Before you start

To complete the application you’ll need to have:

  • the registered name of your business or agency
  • your Unique Taxpayer Reference (UTR)

HMRC will have issued you with a UTR when you registered either:

  • your business
  • yourself for Self Assessment

Your UTR number is made up of 10 or 13 digits. If it’s 13 digits only enter the last 10.

To complete a chargeable return for ATED, you’ll also need the property’s:

  • address
  • value
  • title number

UK and overseas businesses with an HMRC UTR

You can register for the online service and you can appoint an agent to act on your behalf for ATED.

To appoint your agent they’ll need to give you their unique authorisation number. You’ll need this number to appoint your agent.

Agents

As an agent, you can register for the service and receive a unique authorisation number to give to your client. They’ll use this to appoint you as their agent after they’ve registered.

If your agency has more than one agent dealing with ATED, you’ll need to add administrators to your account in Government Gateway.

You can register your overseas clients if they don’t have an HM Revenue and Customs (HMRC) UTR and the client has completed an ATED1.

Overseas company with no HMRC UTR

You can register for the online service or appoint an agent to do it for you.

If you want to appoint an agent you’ll need to complete ATED1 which allows your agent to complete your registration.

Submitting a return where a charge is due

This is known as a chargeable return. You can submit one using the online service and HMRC will calculate what you owe based on what you report.

The service will save your chargeable return as a draft for 28 days. Once you submit the return, you’ll get an instant payment reference number.

Submitting a return where no charge is due

This is known as a relief declaration return. You can submit one using the new online service.

You don’t need to enter any property details, or valuation, for a relief return. You can find more information in the Annual Tax on Enveloped Dwellings: Returns Notice.

You can have one type of relief claim or return to cover multiple properties that are all eligible for the same relief. The service will save your relief return as a draft for 28 days.

Accessing the service

This is a beta registration service and you must have a valid Government Gateway User ID and password before using the ATED online service.

ATED doesn’t currently appear on the list of Government Gateway services. Once you have your User ID and password please return to the ATED online service.

If you are… the User ID and password you should use is …
an agent for an agent
a limited company, partnership or collective investment scheme for an organisation
an overseas company or a landlord not living in the UK for an organisation

If you have more than one company with enveloped properties, you’ll need to create separate Government Gateway accounts for each company.

If you don’t have a Government Gateway account

When registering for the ATED online service you can also create a Government Gateway account to sign in. Make a note of your account User ID and password for future use.

Service availability

HMRC services may be slow during busy times. Check if there are any current problems with this service, or times it won’t be available.

Source: HMRC