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HMRC internal manual

Capital Gains Manual

Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Dwellings subject to ATED: administration of capital gains tax (CGT) charge under TCGS92/S2B

The tax charged on any ATED-related gains is capital gains tax. Capital gains tax is a self assessment tax and the normal self assessment rules and deadlines for notifying chargeability and making returns apply.

However returns of gains and losses cannot be made through the normal SA channels.

Returns of ATED-related gains or losses must be made on the “ATED-related capital gains summary”. The ATED-related capital gains summary can be accessed through the capital gains section of the HMRC internet pages.

Staff who receive any enquiries regarding ATED-related capital gains that are not covered by this guidance should forward them to 

ATED related Capital Gains Tax team, 5th Floor, Crown House, Birch Street, Wolverhampton, WV1 4JX