Form

Annual Tax on Enveloped Dwellings: Returns Notice

Updated 31 March 2017

1. Introduction

1.1

Certain paragraphs within this Notice have the force of law under:

  • The Finance Act 2013 (as amended by sections 109 and 110 of Finance Act 2014, and sections 70 to 73 of Finance Act 2015 and sections 134 to 136 of Finance Act 2016)
  • The Annual Tax on enveloped Dwellings (Returns) Regulations 2013 (SI 2013/1844)

1.2

The paragraphs in this Notice that have force of law under Regulations 3(3) and 4 of the Annual Tax on Enveloped Dwellings (Returns) Regulations 2013 are:

  • paragraphs 3.1 to 3.4, 4.3 to 4.6 and 6.1 to 6.1 which deal with the Return forms and the method of delivery
  • paragraphs 9.1-9.5 and 9.46-9.49 which deal with details of Chargeable person
  • paragraph 9.50 which deals with the ATED Unique Taxpayer Reference Number
  • paragraphs 9.7 and 9.51 which deal with an email address
  • paragraphs 9.9 and 9.53-9.57 which deal with a Business Unique Identifier
  • paragraphs 9.10 and 9.58 which deal with the Avoidance Scheme Reference Number
  • paragraph 9.60 which deals with Payment of ATED for the first time
  • paragraph 9.63 which deals with an Amended Return
  • paragraph 9.65 which deals with a Further Return
  • paragraphs 9.14 and 9.67 which deal with a 90-day filing date
  • paragraphs 9.15 and 9.68 which deal with the Period Start Date for the Return
  • paragraphs 9.15 and 9.69 which deal with the Period End Date for the Return
  • paragraphs 9.16 and 9.71 which deal with the Earliest Date for a Relief Declaration Return
  • paragraphs 9.15 and 9.74 which deal with ATED Liability
  • paragraphs 9.17, 9.77 and 9.79 which deal with the ATED Relief type
  • paragraphs 9.81-9.82 which deal with a Repayment Claim
  • paragraphs 9.19, 9.21-9.22 and 9.83-9.85 which deal with Property Details
  • paragraphs 9.24 and 9.86 deal with date of acquisition
  • paragraphs 9.25 and 9.88-9.90 which deal with Actual Value of Dwelling
  • paragraph 9.29 and 9.92 which deal with Date of Valuation
  • paragraphs 9.30 and 9.93 which deal with Professional Valuation
  • paragraph 9.97 which deals with pre-return banding check number ‘PRBC
  • paragraphs 9.35 and 9.100-9.101 which deal with Agent details
  • paragraphs 9.40 and 9.103 which deal with the Declaration

2. When to complete an ATED return

2.1

The chargeable person - section 3 of the ATED Technical Guidance must submit an ATED return for any property (single-dwelling interest) that’s within the scope of ATED for the relevant chargeable period. There are reliefs available which may reduce the liability in part or to zero. However, all claims for reliefs shown in paragraph 9.17 must be made in a return.

2.2

Normally an ATED return must be made within 30 days of the date on which the property first comes within the charge to ATED for any chargeable period - but please read paragraph 2.7. Where the single-dwelling interest is held on the first day of the chargeable period, specifically 1 April each year, the return must be filed by 30 April in the year of charge. For example, if the chargeable person owned a property on 1 April 2017, a return must be submitted by 30 April 2017.

2.3

The initial threshold at which properties come within the scope of ATED has been reduced since ATED was introduced in 2013. From 1 April 2015 a new valuation band came into effect for properties valued at more than £1 million, but not more than £2 million. Returns for properties falling within this new band were due for the chargeable period 1 April 2015 to 31 March 2016. For the 2015 to 2016 chargeable period only, the filing date for properties falling within this new band was 1 October 2015 and the payment deadline was 31 October 2015.

2.4

From 1 April 2016 a further new valuation band came into effect for properties valued at more than £500,000 but not more than £1 million. Returns for properties falling within this new band were due for the chargeable period 1 April 2016 to 31 March 2017. The normal filing dates applied to properties within this new band. For example, if a property was held on 1 April 2016 and, as at 1 April 2012, was valued at more than £500,000, a return was due by 30 April 2016.

2.5

For the latest information on the ATED valuation bands and annual chargeable amounts, refer to Annual Tax on Enveloped Dwellings.

2.6

Where a property is acquired part way through a chargeable period, for example, a single-dwelling interest is purchased from a third party, then the filing date for the ATED return is 30 days after the date of acquisition/transaction. But please also read Section 7 of this Notice if you acquire a property which is eligible to a relief.

2.7

There are two 90-day filing dates provided for in the legislation. These are for ‘new dwellings’ and ‘dwellings produced from other dwellings’ - Section 26 of the ATED Technical Guidance.

2.8

New rules also came into effect on 1 April 2015 for properties entitled to claim full relief from ATED, and for which there is no ATED to pay. A simplified return was introduced – the Relief Declaration Return. For more information on what to do in these circumstances please read, Section 7.

2.9

You must make a separate return for each dwelling where any ATED liability is due.

2.10

For dwellings owned by grouped or associated entities, you can’t make a single return to cover a number of dwellings. One return must be completed for each dwelling by the chargeable person. Where companies are joint owners of the same dwelling, or connected owners of separate interests in the same dwelling, the return must be made in the name of only one of the entities.

2.11

To notify a change to your original return you can amend your return at any time up to 12 months of the end of the chargeable period to which the amendment relates. However, if the return to be amended is delivered on or after 1 January following the end of the chargeable period to which the amendment relates, then the time limit for making an amendment is limited to a period of 3 months after the date of the return. Please read Section 4 for guidance on how to make an amendment to your return. If you submit an incorrect return you may be liable to a penalty. Please also read Section 8 on when to complete a Return of Adjusted Chargeable Amount.

2.12

An ATED return must be delivered to HM Revenue and Customs (HMRC) by the filing date in order to avoid late filing penalties.

3. How to submit an ATED return

3.1

To submit an ATED return, or a Relief Declaration Return, online use the new ATED online service.

To use the ATED online service you must:

  • register for a Government Gateway Account
  • enrol into the ATED service

3.2

When you register for the new online service you can:

  • submit returns from 1 April 2017 onwards (including returns that were due for earlier years beginning 1 April 2015)
  • appoint an agent during registration

If you need help using the new ATED online service, contact the ATED Helpline.

3.3

If you are unable to register and enrol into the new ATED online service, you must submit your online ATED return using the old ATED online return form or, where appropriate, an old online Relief Declaration Return form. Please note - these forms will be decommissioned sometime after April 2017, after which electronic returns can only be submitted using the new ATED online service.

3.4

If you’re not able to file an ATED return online, you must send a paper version of the ATED return form. Contact the ATED Helpline for access to paper returns forms or Relief Declaration Return forms for earlier years.

3.5

ATED returns in respect of any chargeable period must only be submitted on or after 1 April in that chargeable period.

3.6

There are examples of return filing dates in section 47 of the ATED Technical Guidance. A summary of the ATED filing dates is also set out at Section 11 of this Notice.

4. How to make a change to your return

4.1

You can make a change to your return after you’ve filed it, for example because there has been a change in circumstances after your original return was filed, or because you made a mistake.

4.2

How you update your ATED return depends on how you filed it.

4.3

If your original return was sent to HMRC using the new ATED online service you must sign back in, change your return and resubmit it to HMRC. This includes changes in circumstances which mean you need to submit a further return and pay additional ATED.

4.4

If your original return was not sent to HMRC using the new ATED online service you must use the old ATED online return form to amend your return. Similarly, where your original return was not sent to HMRC using the new ATED online service and you are required to submit a further return, you must use the old ATED online return form.

4.5

If you’re not able to file an ATED return online, you must send a paper version of the ATED return form.

4.6

If you’re not able to file an online Relief Declaration Return, you can request a paper form by contacting the ATED helpline.

4.7

Send paper copies of paper returns by post or write to HMRC at the following address:

ATED Processing Team
5th Floor
Crown House
Birch Street
Wolverhampton
West Midlands
WV1 4JX

Please don’t complete and submit a duplicate paper return if you’ve already filed the same return online.

5. How to send additional information to support your return

5.1

If you wish to send HMRC additional information to support your return you can:

  • include the additional information in the white space on the return form
  • write to us at the above address
  • send an email to ATED additional information - any information you send to us by e-mail is at your own risk

5.2

Please include your Unique Taxpayer Reference Number (UTR) on any correspondence you send to HMRC.

This helps HMRC match any additional information against your return.

6. How to access ATED return forms for earlier years

6.1

To send an online ATED return for periods from 1 April 2015, do so using the new ATED online service.

6.2

If you are unable to file returns online, you can submit a paper version of the form.

6.3

Alternatively, contact the ATED helpline for copies of ATED returns forms for earlier years, for example for 2013 - 2014 onwards.

Please note the Relief Declaration Return only applies to chargeable periods beginning on or after 1 April 2015.

For relief claims for earlier years a full ATED return must be completed.

7. When to complete a Relief Declaration Return

7.1

If you own a property or properties eligible to a relief and as a result have no tax to pay, you should use the Relief Declaration Return, which is a shorter type of ATED return.

The normal filing dates set out in paragraphs 2.1 to 2.11 apply to a Relief Declaration Return.

7.2

A Relief Declaration Return can only be made if the following conditions are met:

  • the chargeable person owns a property or properties within the scope of ATED
  • the property or properties meet the conditions for a relief to apply
  • no ATED liability is payable in respect of the property or properties at the point the return is submitted - because the claim to relief reduces the charge to nil

7.3

A separate Relief Declaration Return must be made for each type of relief being claimed. The return must specify which relief it relates to. It can be made for one or more properties eligible to that particular type of relief, but no property details are required on the return.

If you’ve submitted a Relief Declaration Return and a property later becomes liable to tax - for example, that property is no longer eligible for a relief - a further return is required. Please read Section 8 of this guidance.

You must ensure that you’ve taken reasonable steps to retain the necessary records in support of any claim to a relief.

7.4

Please read Sections 3 and 4 on how to submit an electronic or paper ATED return.

8. When to complete a Return of Adjusted Chargeable Amount (further return)

8.1

A Return of Adjusted Chargeable Amount is required where an event occurs which gives rise to an additional tax liability for a chargeable period after a return has already been made. It’s in addition to those returns outlined above. A Return of Adjusted Chargeable Amount is also referred to as a ‘further return’.

8.2

A further return must be delivered within 30 days of the start of the next chargeable period. For example, if having filed an ATED return for the 2017 to 2018 chargeable period, additional tax becomes due during that chargeable period, a further return must be made and the additional tax paid by 30 April 2018.

However, there’s an exception to this rule and that’s where a claim to relief has already been made and an event occurs after the end of the chargeable period, resulting in additional tax liability for that chargeable period. In this case, the further return must be delivered within 30 days of the event which occurred which resulted in the additional tax liability.

The further return must be delivered to HMRC by the filing date to avoid late filing penalties.

8.3

Please read Sections 3 and 4 on how to submit an electronic or paper further return.

8.4

Examples of when to complete a Return of Adjusted Chargeable Amount are in Section 48 of the ATED Technical Guidance.

9. Content of return

For returns submitted through the new ATED online service.

Some paragraphs are applicable to the information required in a Relief Declaration Return, others aren’t. This will be indicated in the guidance below.

9.1

The name and address of the chargeable person - this is the name and address of the company, partnership or collective investment scheme.

9.2

When you input your HMRC UTR and the name of the chargeable person, the service will search for the name and address of the chargeable person and play it back to you. You’ll be given the opportunity to confirm that this information is correct. You must ensure that you enter the details in the correct format, otherwise we will be unable to match the details provided against the information held by HMRC.

9.3

Provide your correspondence address where this is different to the address played back to you.

9.4

If you have no HMRC UTR, for example because the chargeable person is a non-UK company, enter the name and address manually in the fields provided.

9.5

The contact telephone number: this information is requested when you register to use the online service. Include the area code and international dialling codes if this applies.

9.6

ATED UTR:

You’ll get a new ATED reference number when you first register to use the new ATED online service. This will be a 15 digit number beginning with the letter X, for example XLAT00000123456, and will be displayed on the home page of the ATED service.

9.7

An e-mail address:

This information is required when you register to use the new ATED online service. We will use this e-mail address to send you certain notifications, for example to remind you when your next ATED returns are due.

9.8

For security reasons HMRC won’t use e-mail to send any detailed personal or tax information.

9.9

Income Tax or Corporation Tax UTR, where held:

This information is required when you register to use the new ATED online service. If you don’t hold an HMRC UTR you must register as a chargeable person based overseas, for example a non UK company.

You should provide the chargeable person’s name, address and (where held) your overseas company registration number, the country in which that number was issued and the institution which issued that number.

9.10

Scheme Reference Number, where held:

If you’ve been given an avoidance Scheme Reference Number (SRN), include it on your return.

9.11

You’ll have received your SRN:

  • from your scheme provider on form AAG6 Disclosure of avoidance scheme – notification of SRN
  • direct from HMRC

HMRC never approves tax avoidance schemes. You must tell us if you’re using a tax avoidance scheme that falls within the Disclosure of Tax Avoidance Schemes (DOTAS).

9.12

Promoter Reference Number (PRN), where held:

If you’ve been given a PRN, include it on your return.

9.13

You’ll have received your PRN:

  • from your scheme provider on form AAG6 Disclosure of avoidance scheme – notification of SRN
  • direct from HMRC

Find out more about DOTAS.

9.14

Whether the property is a newly constructed dwelling, or a new dwelling produced from other dwellings and the 90 day filing window applies:

The 90 day filing window applies to a dwelling that is newly constructed, or a dwelling that is produced from another dwelling. Please read Section 26 of the ATED Technical Guidance.

9.15

The start and end dates the property is liable to ATED:

A property may be liable to ATED for part of the chargeable, but relievable for another part of the same chargeable period. Where that is the case, enter the start date(s) and end date(s) for each of those periods of liability and relief (where appropriate). The service will then calculate the charge for you. You should check that this calculation is correct. If you think it is incorrect, check the dates entered are correct.

Where the period of ownership is only for part of a period (for example, the chargeable person disposes of the property part way through the chargeable period) the end date will be the date of disposal of the property.

9.16

For a Relief Declaration Return only, the relief start date is the earliest date on which you held a property or properties eligible for relief for the relevant chargeable period.

For example, if you’re claiming relief for the chargeable period 1 April 2017 to 31 March 2018 and on 1 April 2017 you held 5 properties which are eligible to property rental relief, enter 01/04/2017. Please read Section 7 for information on when to file a Relief Declaration Return.

9.17

ATED Relief type, where claimed:

If you’re claiming relief, select the type of relief you are claiming. The ATED relief types are:

Code Relief type
1. Property Rental business – to include the special conditions for sale, demolition and conversion
2. Dwellings opened to the public
3. Property developers – including qualifying exchange of dwellings
4. Property traders carrying on a property trading business
5. Financial institutions acquiring dwellings in the course of lending
5A Properties acquired under a regulated Home Reversion Plan
6. Dwellings occupied by certain employees
7. Farmhouses (occupation for the purposes of carrying on a trade of farming)
8. Registered providers of social housing

9.18

If, when you make your return, you’re claiming a relief for only some of the days in a chargeable period but also have a liability to pay, you must claim that relief on a full ATED return, for example, a chargeable return), not on a Relief Declaration Return.

9.19

The property address and postcode:

Enter the house name or number and postcode. The service will search for and allow you to select and confirm the property address. Alternatively you can enter the address manually.

9.20

Property address information is not required on a Relief Declaration Return.

9.21

The property title number or numbers, if held:

Enter the property title number or numbers under which the property is registered. For England and Wales this will be the HM Land Registry title number, or the equivalent for Scotland and Northern Ireland.

9.22

In some cases the property subject to ATED may be registered under more than one title number. Enter the additional property title numbers in the space provided.

9.23

This information is not required on a Relief Declaration Return.

9.24

The date of acquisition, if the property was acquired during the period covered by the return:

This is the exact date you acquired the property, if this is during the period covered by the return, for example, the effective date of acquisition. This includes circumstances where you acquired an interest in the property where the consideration was more than £40,000, for example you acquired of a parcel of land. In these circumstances the valuation date is the effective date of acquisition – please read Section 10 of the ATED Technical Guidance.

9.25

The actual value of the dwelling in pounds sterling, including value at acquisition where there is an acquisition during the chargeable period:

Enter the value of the property as at 1 April 2012, or later where appropriate – please read paragraph 9.29.

You must assess the value of the property yourself or use a professional valuer.

9.26

The value must be on an open-market willing buyer, willing seller basis. If you don’t own the unencumbered freehold interest the valuation may not necessarily be a vacant possession valuation. If you’re claiming full relief which reduces your liability to nil, you don’t need to provide a valuation.

9.27

A property valuation is not required on a Relief Declaration Return.

9.28

The ATED charges are set annually in line with increases in the Consumer Prices Index (CPI).

For up to date information about the ATED charges refer to Annual Tax on Enveloped Dwellings.

9.29

The date of valuation:

This is:

  • 1 April 2012
  • each 1 April falling 5 years, or a multiple of 5 years, after 1 April 2012 - for example 1 April 2017, 1 April 2022
  • when you acquired it, if that’s a later date
  • the date of entry on the Council Tax valuation lists, or Northern Ireland valuation list, or when it’s occupied, whichever is the earliest - if it’s a new property or an existing property that’s been altered to create a dwelling that now falls within the ATED - please read Section 26 of the ATED Technical Guidance.

The 1 April 2017 revaluation date applies to the 5 chargeable periods beginning 1 April 2018.

A valuation date is not required on a Relief Declaration Return.

9.30

Whether there has been a professional valuation affecting the period covered by the return:

It’s not necessary for you to have obtained a professional valuation, for example from a surveyor or from an estate agent, to be able to complete the return.

9.31

Any valuation that you provide is your responsibility and if there’s a material difference in the valuation that results in an underpayment of tax, you’ll need to pay the additional tax for this and if necessary any earlier or later years.

You might also be liable to interest and penalties on the amount of tax underpaid.

9.32

This information is not required on a Relief Declaration Return.

9.33

You can submit your professional valuation by email to ATED additional information. Title the email ‘ATED professional valuation’.

9.34

Include your ATED UTR in the body of the email. This will help HMRC match the additional information against your return.

9.35

Agent details (where the form is being completed and submitted on behalf of a client):

If you’re an agent completing the return on behalf of your client, the name, address and telephone number of the person acting as agent. This information, including the agency’s UTR, is required when the agent registers for the new ATED online service. Enter a daytime telephone number, including the area code and international dialling codes if this applies.

9.36

When the agent inputs their agency’s HMRC UTR and name, the service will search for the name address and play back the information HMRC holds.

9.37

Bank Details:

If you’ve submitted a repayment return, we will ask you to complete the bank details section of the return.

9.38

HMRC will issue a refund including any interest that may be due for all claims received where there’s a valid charge reference number. Validation checks will be carried out following established policy to ensure that any claims received are valid, so HMRC may need to contact you at a later date to ask for more information to support your claim.

9.39

Include information about why you are claiming a repayment in the white space area on the return which asks “do you have any supporting information to add?”

9.40

Declaration:

For a company or body corporate the declaration must be made by a proper officer of the company or any other person authorised by the company or body corporate. This could be a:

  • company secretary
  • company official
  • treasurer
  • authorised employee
  • other responsible officer of the company

9.41

For a partnership the declaration must be made by the nominated partner. For a Scottish partnership, one of the partners acting as trustees for the firm can sign.

9.42

For a collective investment scheme the declaration must be made by:

  • the trustee of the scheme for a Unit Trust - any one trustee may complete the declaration
  • the corporate body for an open ended investment company
  • the management company for Undertaking for Collective Investment in Transferable Securities (UCITS)
  • in any other case the person who has day to day control over the management of the property in the scheme

9.43

If you’re an agent completing the return on behalf of your client - the chargeable person - you must confirm that your client has approved the information to be submitted is correct and complete to the best of the client’s knowledge and belief - the client can give their written confirmation in electronic or non-electronic form.

9.44

A purchaser who’s not able to control their own affairs, and where no power of attorney is held may have a return completed and signed on their behalf by:

  • a ‘receiver’ appointed by the Court of Protection (England and Wales)
  • a ‘guardian’ or authorised person appointed by the sheriff under the Adults with Incapacity (Scotland) Act 2000
  • a ‘controller’ appointed by the Office of Care and Protection (Northern Ireland)
  • an attorney appointed under an enduring or continuing power, registered in the appropriate court, or in Scotland with the Office of the Public Guardian any person so authorised by any one of the above courts

Guidance on completing the old ATED online return form or a paper version

The following guidance applies if you are submitting an old ATED online return form, for example because you need to make a change to a return which was submitted outside the new ATED online service – please read Sections 3 and 4 of this guidance.

9.45

Corresponding by e-mail:

Tick the box if you don’t want HMRC to correspond with you by e-mail and prefer to correspond by letter. This is for correspondence in addition to that automatically generated from submitting your return electronically, such as issuing you with a payment reference number. If HMRC’s response to you contains any personal or confidential information you’ll receive it by letter or telephone.

9.46

Chargeable person name and address:

Enter the name of the company, partnership or collective investment scheme in the space provided. If the name is longer than the field allows, use abbreviations.

9.47

Use a separate row for each line of the address and make sure the house or building number and postcode are entered into the relevant fields.

9.48

If the chargeable person is a Limited Company or a Limited Liability Partnership enter the address of the registered office. If another type of entity or business, enter your usual business or correspondence address.

9.49

For the online form, use only the following characters for your contact telephone number: numbers, spaces, brackets (), hyphen -, plus sign +.

9.50

ATED UTR:

Enter the ATED UTR issued to you by HMRC. If you have not registered for the new ATED online service, the number will begin ‘ATED’ followed by 5 digits. If you don’t have an ATED UTR you must leave the field blank.

9.51 E-mail address

HMRC may use this email address to acknowledge receipt of your return or, where necessary, to provide you with a payment reference number and details of how to pay ATED. We may also use this email address to remind you when the next ATED returns are due.

Please ensure this field is completed correctly to prevent delays in processing.

9.52

For security reasons HMRC won’t use email to send any detailed personal or tax information. The email address you provide will be stored securely in accordance with the HMRC privacy policy.

9.53

Business unique identifier:

If you have a UK UTR number, enter it in this box.

9.54

If the chargeable person is a company, enter your HMRC Corporation Tax UTR number. If you don’t have this number, you can enter one of the following:

  • VAT registration number
  • employer PAYE reference
  • company registration number - allocated by the Registrar of Companies where the company is incorporated
  • non-resident landlord reference
  • UTR number for Stamp Duty Land Tax (SDLT)

9.55

Where the chargeable person isn’t a company, for example a partnership, enter a UK tax reference. For example your:

  • VAT registration number
  • employer PAYE reference
  • self assessment UTR
  • non-resident landlord reference
  • UTR for SDLT

9.56

If you don’t hold a UK UTR, enter any non-UK identifier, for example the company registration number. If you have none of the above, enter ‘No reference number’ in the business unique identifier field and ‘not applicable’ for the origin and type of business unique identifier.

9.57

Enter the name and country of the organisation that allocated the reference, plus the type of tax reference quoted, for example, HMRC UK VAT registration number.

9.58

Avoidance SRN:

If you’ve been given an avoidance SRN, you must include it on your return. Enter your SRN into the box. If you have both references, enter both numbers into the box. Please read paragraphs 9.10 and 9.12 for more information on SRNs and PRNs.

9.59

PRN:

If you’ve been given PRN, you must include it on your return. Enter your PRN into the box. If you also have an SRN enter both numbers into the box. Please read paragraphs 9.10 and 9.12 for more information on SRNs and PRNs.

9.60

Payment – first time liable to pay ATED (information not required on a Relief Declaration Return):

Tick this box if this is the first time you’re submitting an ATED return where there’s a liability to pay for your property.

9.61

You’ll need to wait until HMRC gives you a payment reference number before making your ATED payment. Send your return on or before the filing date so that HMRC can give you the necessary payment reference number in good time for you to make payment by the due date. We aim to issue payment reference numbers within 10 working days.

However, you should use the new ATED online service to make returns from 1 April 2017 onwards.

PRNs are issued instantly when you use this new online service to submit your return.

If, exceptionally, you don’t receive your payment reference in time for you to make your payment by the due date, you can make payment by following the instructions below:

  • if the postcode of the property address is 5 characters long: for example A1 1AB, make payment using the following alternative payment reference XATED0000 followed by the property postcode, for example XATED0000A11AB (do not include any blank spaces)
  • if the postcode of the property is 6 or 7 characters long, for example AB1 1AB; AB12 1AB, make payment using the following alternative payment reference XATED000 followed by the property postcode, for example XATED000AB121AB (do not include any blank spaces)

9.62

If you’ve previously paid ATED for another property, you can use the same payment reference number that you used for that property to make a payment.

9.63

Amended return:

Tick the relevant box if your return is an amended return which changes the information on the return you’ve already sent to HMRC - please also read paragraph 2.7. Provide a brief explanation of why you’re amending your return in the ‘Reason for amended return’ box.

9.64

For example:

  • your liability is now less than previously declared because you’re now eligible to claim a relief (not relevant for a Relief Declaration Return)
  • the dwelling has been sold or demolished with no intention to reconstruct or replace it
  • the information provided on your previous return was incorrect

9.65

Further return - also known as a Return of Adjusted Chargeable Amount (information not required on a Relief Declaration Return):

Tick the relevant box if your return is a further return - please read paragraphs 4.1 to 4.4. You’re required by law to send a further return where additional tax is due. You must provide a brief explanation of why you’re submitting a further return in the ‘Reason for further return’ box.

9.66

For example:

  • a claim to relief is no longer available
  • an acquisition has increased the value of your single-dwelling interest so that it is now chargeable in a different band - please read Section 10 of the ATED Technical Guidance

9.67

90-day filing date:

Tick the relevant box if your return has a 90-day filing period because it’s a return for a newly constructed dwelling or a dwelling produced from another dwelling or dwellings. Please read Section 26 of the ATED Technical Guidance.

9.68

Period start date for return (doesn’t apply to a Relief Declaration Return):

Enter the period start date that your return relates to. For example if the period is from 1 April 2016 to 31 March 2017, enter 01/04/2016 in this field and 31/03/2017 in the following field called ‘Period end date for this return’. If you are newly within ATED part way through a chargeable period, for example 1 October 2016, enter that date in this field and 31 March 2017 in the following field.

9.69

Period end date for return (Information not required on a Relief Declaration Return):

Enter the period end date your return relates to. For example if the period is from 1 April 2016 to 31 March 2017, enter 31/03/2017 in this field and 01/04/2016 in the previous field called ‘Period start date for this return’.

9.70

If your period is for a part year, for example from 1 April 2016 to 31 October 2016, then enter 31/10/2016 in this field and 01/04/2016 in the previous field. This may apply when you submit an amended return.

9.71

Earliest date (only applies to a Relief Declaration Return):

Enter the earliest date on which you held a property or properties eligible for relief for the relevant chargeable period. For example, if you’re claiming relief for the chargeable period 1 April 2016 to 31 March 2017, and on 1 April 2016 you held 5 properties which were eligible to Property Rental Relief, enter 01/04/16.

9.72

However if you acquired a property part way through a chargeable period and no Relief Declaration Return has previously been made in respect of that relief, enter that later acquisition date.

9.73

For example, for the chargeable period 1 April 2016 to 31 March 2017 you acquired a property on 1 July 2016 eligible to property trader’s relief and which as a result there is no ATED liability. A claim to property trader’s relief has not previously been made, so the earliest date is 1 July 2016. Enter 01/07/16 in the earliest date box.

9.74

ATED liability (information not required on a Relief Declaration Return):

Enter the total amount of liability due. Details of the current bandings and charges and how the liability should be calculated are shown in the ATED Technical Guidance. Where the total amount of tax is not a whole number it must be rounded down to the nearest pound.

9.75

ATED charges are set annually in line with increases in the CPI. You must make sure you calculate your liability based on the correct charges before filing your return as they’re subject to change.

However, because the relevant CPI rate affecting the 2016 to 2017 chargeable period was negative, the charges for that period remain the same as they were for 2015 to 2016 for properties valued at more than £1million.

For up to date information about the ATED charges refer to Annual Tax on Enveloped Dwellings.

9.76

Sections 6, 7 and 12 of the ATED Technical Guidance give details on how to apportion the charge for part of a chargeable period.

9.77

ATED relief code:

Enter the relief code in the box provided. The list of ATED relief codes are set out in paragraph 9.17 above

9.78

If, when you make your return, you’re claiming a relief for only some of the days in a chargeable period but also have a liability to pay, you must claim that relief on a full ATED return, not on a Relief Declaration Return.

9.79

Enter the appropriate relief code in the box on the ATED return - for example, enter ‘3’ for a dwelling(s) where you are claiming property developer relief. However, for relief code 5A please enter ‘0’ on the online form. For the paper form, enter code 5A.

9.80

Where you’ve previously made an ATED return for a property which is liable to ATED, and that property later becomes eligible for a relief, you can amend your ATED return. In these circumstances you must include the relief code in this box on the return. Please also read paragraphs 3.1 to 3.3 on when to file a Relief Declaration Return.

9.81

Repayment claim (doesn’t apply to a Relief Declaration Return):

Tick the relevant box if your amended return is making a repayment claim. Enter a reason for the repayment, for example you’ve sold the property.

9.82

Enter the charge reference number from your original return.

9.83

Property details - including property title number (information not required on a Relief Declaration Return):

Enter the property title number under which the property - dwelling - is registered. For England and Wales this would be the HM Land Registry title number or the equivalent for Scotland and Northern Ireland.

9.84

In some cases the property subject to ATED may be registered under more than one title number, for example where properties under separate title numbers are treated as one for ATED purposes. In this case, you must enter one title number in the ‘Property title number’ field and any other title numbers in the ‘Reason/additional property title numbers’ field.

9.85

If you don’t have a property title number, enter ‘None’ and explain why in the ‘Reason/additional property title numbers’ field.

9.86

Date of acquisition (doesn’t apply to a Relief Declaration Return):

Enter the exact date you acquired the property/dwelling, if this is during the period covered by the return, otherwise leave this field blank. For example 24 May 2017.

9.87

Value at acquisition (doesn’t apply to a Relief Declaration Return):

If the property was acquired by a land transaction prior to the period covered by this return, you can enter that cost price. However, there’s no requirement to provide this valuation and you may leave this field blank. For the online form, you must enter the number only, without any currency symbols, commas, or full stops.

9.88

Actual value of dwelling (doesn’t apply to a Relief Declaration Return):

Enter the value of the property at 1 April 2012 or later, if appropriate. You must either assess the value of the property yourself or use a professional valuer. For the online form, enter the number only, without currency symbols, commas or full stops.

9.89

The value must be on an open–market willing buyer, willing seller basis. If you don’t own the unencumbered freehold interest the valuation may not necessarily be a vacant possession valuation. You must enter a specific price, for example £2,135,000 - to be entered on the return as ‘2135000’, or ‘2 135 000’.

An ‘in the range of’ valuation such as ‘£2,100,000 to £2,150,000’ isn’t acceptable.

9.90

The valuation of the property must be in pounds sterling. A formal valuation, for example from an estate agent, surveyor or other professional, isn’t required where a ‘relief’ is being claimed but you must provide a best judgement estimate. Please read paragraphs 3.1 to 3.3 of this guidance on when to file a Relief Declaration Return.

9.91

If you’re making a claim to relief which reduces your liability to nil for the chargeable period, you don’t need to provide a valuation of your dwelling(s) – please read paragraphs 3.1 to 3.3 of this guidance on when to file a Relief Declaration Return.

9.92

Date of valuation (doesn’t apply to a Relief Declaration Return):

Enter the valuation date for the property. Please read paragraph 9.29 for information on which valuation date to use.

9.93

Professional valuation (doesn’t apply to a Relief Declaration Return):

Tick the relevant box if you’ve obtained a professional valuation. It’s not necessary for you to have obtained a professional valuation, for example from a surveyor or from an estate agent, to be able to complete the return.

9.94

Any valuation that you provide is your responsibility and if there’s a material difference in the valuation that results in an underpayment of tax, you’ll need to pay the additional tax for this and if necessary any earlier or later years. You might also be liable to interest and penalties on the amount of tax underpaid.

9.95

You can submit your professional valuation by email to ATED additional information. Title the email ‘ATED professional valuation’.

9.96

If HMRC has issued you with an ATED UTR you should include this in the body of the email. If you don’t have an ATED UTR, include the address of the property that you entered on your return. This will help HMRC match the additional information to your return.

9.97

Pre-Return Banding Check (PRBC) reference number - (doesn’t apply to a Relief Declaration Return):

If you’ve requested a pre-return banding check, tick the relevant box to show this and enter the reference number you were given by HMRC as part of that check.

9.98

Additional information (doesn’t apply to a Relief Declaration Return):

Tick the relevant box if you’re submitting additional information to accompany your return, for example documents to support your valuation. You can also submit any other information that you consider relevant to the return as additional information. Send the details by e-mail to ATED additional information. Please also indicate in the relevant box on the return the number of items you’ll be submitting as additional information.

9.99

Bank details (doesn’t apply to a Relief Declaration Return):

If you’ve submitted a repayment return then also complete the bank details section of the return. HMRC will issue a refund including any interest that may be due for all claims received where there’s a valid charge reference number. Validation checks will be carried out following established policy to ensure that any claims received are valid, so HMRC may need to contact you at a later date to ask for more information to support your claim.

9.100

Agent details:

If you’re an agent completing the return on behalf of your client enter the name and address of the person acting as agent on behalf of the chargeable person. If the agent’s name is longer than the space available, use abbreviations.

Enter the agent’s daytime telephone number, including the area code and international dialling codes if this applies.

9.101

For the online form, use only the following characters for the telephone number: numbers, spaces, brackets (), hyphen -, plus sign +.

9.102

Enter the firm’s client reference number. The reference must be client specific and not include the client’s name or other personal information within the reference.

Find more on how to appoint an agent.

You can now appoint your agent online when you register for the new ATED online service.

9.103

Declaration:

For a company or body corporate the declaration must be made by a proper officer of the company or any other person authorised by the company or body corporate. This could be a:

  • company secretary
  • company official
  • treasurer
  • authorised employee
  • other responsible officer of the company

For a partnership the declaration must be made by the nominated partner. For a Scottish partnership, one of the partners acting as trustees for the firm can sign.

For a collective investment scheme the declaration must be made by:

  • the trustee of the scheme for a Unit Trust - any one trustee may complete the declaration
  • the corporate body for an open ended investment company
  • the management company for a UCITS
  • in any other case the person who has day to day control over the management of the property in the scheme

If you’re an agent completing the return on behalf of your client - the chargeable person - you must have:

  • sent full details of the information to be submitted, including any additional information, to your client
  • made sure your client has confirmed that the information to be submitted is correct and complete to the best of the client’s knowledge and belief - the client can give their written confirmation in electronic or non-electronic form

The agent must tick the box to confirm that their client has received a copy of the information contained within the return and has approved it as being correct and complete to their best of their knowledge and belief.

If you submit a paper version of the ATED return, the declaration must be signed by the chargeable person.

A purchaser who’s not able to control their own affairs, and where no power of attorney is held may have a return completed and signed on their behalf by:

  • a ‘receiver’ appointed by the Court of Protection (England and Wales)
  • a ‘guardian’ or authorised person appointed by the sheriff under the Adults with Incapacity (Scotland) Act 2000
  • a ‘controller’ appointed by the Office of Care and Protection (Northern Ireland)
  • an attorney appointed under an enduring or continuing power, registered in the appropriate court, or in Scotland with the Office of the Public Guardian any person so authorised by any one of the above courts

10. Contact HMRC

If you have a query relating to ATED you can contact the ATED helpline. More technical queries will be referred to a specialist who will respond to you as soon as possible.

11. Summary of ATED return filing and payment dates

Return Circumstances Filing date/Payment date
ATED return - chargeable person has a liability to pay Chargeable person is within ATED on the first day of a chargeable period and has tax to pay.


There has been an in-year acquisition of a single-dwelling interest and there is tax to pay.

There has been an in-year acquisition of a newly constructed single-dwelling interest or dwellings are produced from other dwellings and there is tax to pay.
30 April falling in the chargeable period.


30 days from the date of acquisition/transaction.


90 days from the earliest date on which the dwelling is deemed to come into existence for Council Tax purposes or the day on which the dwelling is first occupied.
Amendment of ATED return A repayment is due, for example the dwelling is sold/demolished - relief can now be claimed, or certain information contained within the original return was incorrect. At any time up to 12 months from the end of a chargeable period.

If the original return was filed on or after 1 January following the end of the chargeable period to which the amendment relates, the filing date is 3 months from the date that return was filed.
Relief Declaration Return - chargeable person has nil liability for chargeable period

Applies from chargeable period beginning 1 April 2015
Chargeable person is within ATED on the first day of the chargeable period and holds a property or properties eligible to a relief with no tax to pay.

There has been an acquisition of a single dwelling interest which is eligible to the same type of relief already claimed in a Relief Declaration Return for that chargeable period and there is no tax to pay.

There has been an acquisition of a single dwelling interest which is eligible to a different type of relief not previously claimed in a Relief Declaration Return for the chargeable period and there is no tax to pay.
30 April falling in the chargeable period.


No action required.






30 or 90 days from the date of acquisition.
Return of Adjusted amount - otherwise known as a ‘further return Required where additional tax is due and either:

- an event occurs during the chargeable period which gives rise to an additional tax liability

- an event occurs after the end of the chargeable period which gives rise to an additional tax liability



30 days from the start of the next chargeable period, specifically 30 April.


Within 30 days of the date on which the event occurred which gave rise to that additional tax liability.