Register for the Annual Tax on Enveloped Dwellings online service
Companies, partnerships with a company member and collective investment schemes can register for Annual Tax on Enveloped Dwellings (ATED).
Register to use the new ATED online service.
You or your appointed agent can sign up to use the Annual Tax on Enveloped Dwellings (ATED) service if you own UK residential property and are a:
- partnership with a company member
- collective investment scheme
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.
UK and overseas businesses with an HMRC UTR
You can register for the online service or you can appoint an agent to act on your behalf for ATED.
Before you can appoint your agent they’ll need to give you their unique authorisation number. You’ll need this number to appoint your agent.
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 needs to register more than one person to use the ATED online service, 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.
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.
|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.