Form

Annual Tax on Enveloped Dwellings: ATED 1

Use this form to allow HMRC to deal with your agent for Annual Tax on Enveloped Dwellings (ATED) and ATED related Capital Gains Tax (CGT).

Document

Annual Tax on Enveloped Dwellings and ATED related Capital Gains Tax (ATED 1)

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Details

If you want to appoint an agent you’ll need to complete an ATED 1 if you’re:

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Annual Tax on Enveloped Dwellings
Find out about ATED, what you need to pay and how to appoint an agent or adviser to act on your behalf.

Register for the Annual Tax on Enveloped Dwellings online service
Companies, partnerships with a company member and collective investment schemes can register for ATED.

Published 14 February 2014
Last updated 24 January 2017 + show all updates
  1. Related guidance added on how to register for the new ATED online service.
  2. First published.