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