Guidance

Pay Annual Tax on Enveloped Dwellings

How to pay your Annual Tax on Enveloped Dwellings (ATED) and ATED-related Capital Gains Tax.

Overview

You may have to pay ATED if your company, partnership or collective investment scheme owns - either completely or partly - residential property worth more than £500,000.

You may have to pay ATED-related Capital Gains Tax if you sell the property.

Deadlines

ATED

You’ll need to get your return and pay HM Revenue and Customs (HMRC) by 30 April if your property is within the scope of ATED on 1 April.

Section 33 of the Returns Notice lists the payment dates when your property isn’t within the scope of ATED on 1 April.

You must submit your ATED-related Capital Gains Tax return and pay by 31 January following the end of the tax year.

Finding your reference number

HMRC will send you a reference number by letter or email, within 10 days of receiving your ATED return or 15 days of receiving your ATED-related Capital Gains Tax return or summary.

The ATED reference number is made up of 14 or 15 characters, starting with an ‘X’.

The ATED-related Capital Gains Tax reference number is made up of 14 characters, also starting with an ‘X’.

How much time to allow

Make sure you pay HMRC by the deadline or you may have to pay a penalty and interest.

The time you need to allow depends on how you pay.

Payment method Time allowance
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
Bacs 3 working days
By cheque through the post 3 working days

Make sure your payment reaches HMRC on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).

Ways to pay

You can pay ATED or ATED-related Capital Gains Tax by Faster Payments, CHAPS or Bacs to HMRC’s account.

Bank details for online or telephone banking, CHAPS, Bacs

Sort code Account number Account name
08 32 10 12001020 HMRC Shipley

You’ll need your reference number.

Your payment may be delayed if you use the wrong reference number.

Payments by:

  • Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
  • CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
  • Bacs usually take 3 working days

Check your bank’s transaction limits and processing times before making a payment.

Overseas payments

You should use these details to pay ATED or ATED-related Capital Gains Tax from an overseas account.

Account number (IBAN) Bank identifier code (BIC) Account name
GB03 BARC 2011 4783 9776 92 BARCGB22 HMRC Shipley

If you need to provide your bank with HMRC’s banking address it is:

Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP

By cheque through the post

Send your cheque made payable to ‘HM Revenue and Customs only’ followed by your ATED or ATED-related Capital Gains Tax reference number.

If you’re sending a cheque for more than one property please list each dwelling and note the payment reference against each amount.

Don’t fold the cheque or fasten it to other papers.

You should allow 3 working days for your payment to reach HMRC. This will take longer if posting from overseas.

HM Revenue and Customs
Direct
BX5 5BD

You don’t need to include a street name, city name or PO box with this address.

If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.

Published 3 November 2014
Last updated 4 January 2017 + show all updates
  1. Updated information in the 'ATED-related Capital Gains Tax' section.
  2. Information added to explain the new rate band of £500,000.
  3. The Annual Tax on Enveloped Dwellings related Capital Gains Tax section has been amended for extra clarity.
  4. Overseas payment details updated.
  5. The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
  6. Updated to include 1 October 2015 deadline for properties in the new £1 million to £2 million band.
  7. First published.