Guidance

Submit your Annual Tax on Enveloped Dwellings return

Use the Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.

You must revalue your property every 5 years in line with Annual Tax on Enveloped Dwellings (ATED) legislation. You must do this for the 5 chargeable periods from 2023 to 2024.

If you acquired a property:

  • on or before 1 April 2022 — use 1 April 2022 as the revaluation date
  • after 1 April 2022 — use the date you acquired it as the valuation date

Submitting a return where a charge is due

You should submit this using the ATED online service. HMRC will calculate what you owe based on what you report — this is known as a chargeable return.

The service will save your return as a draft for 60 days. When you submit the return, you’ll get an instant payment reference number.

Submitting a return where no charge is due

This is known as a Relief Declaration Return, which you can submit using the ATED online service.

You do not need to enter any property details, or valuation, for a Relief Declaration Return. You can find more information in the Annual Tax on Enveloped Dwellings Returns Notice.

You can make one type of relief claim or return to cover multiple properties if they’re all eligible for the same relief. The service will save your Relief Declaration Return as a draft for 28 days.

Submitting your ATED return

Submit your ATED return using the ATED online service.

You’ll need to sign in to use the ATED online service. If you do not already have sign in details, you’ll be able to create them.

Agents, companies and other organisations should use their own sign in details.

If you have more than one business with enveloped properties, you’ll need to use the sign in details you created for each business.

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Service availability

Check if there is any planned downtime or issues when the service will not be available.

Updates to this page

Published 25 February 2026

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