How to Register and File ATED Returns

If you own residential property worth over £500,000 through a company or other corporate structure, you need to register for HMRC's ATED online service and submit an annual return. This guide walks you through the registration process, explains filing deadlines, and shows you how to submit both chargeable returns (where tax is due) and relief returns (where you qualify for an exemption).

Who needs to register for ATED

You must register for the ATED online service if you own UK residential property valued at more than £500,000 and you are:

• A company
• A partnership with a company member
• A collective investment scheme

Once registered, you can use the service to submit returns, appoint an agent, save and retrieve return information before submitting it, view or amend returns you've already sent, and get instant access to a payment reference number.

What you need before registering

Before you start the registration process, gather:

• Your business or agency's registered name
• Your Unique Taxpayer Reference (UTR) – HMRC gives you this when you register your business or for Self Assessment. It's made up of 10 or 13 digits. If yours is 13 digits, only enter the last 10

To complete a chargeable return through the online service, you'll also need the property's:

• Address
• Market value
• Title number

Property revaluation requirements

You must revalue your property every 5 years in line with ATED legislation. For the 5 chargeable periods from 2023 to 2024:

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

How to register as a business

To register as a business, sign in to the ATED online service using your Government Gateway credentials. If you don't have sign in details, you can create them during registration.

If you have more than one business with enveloped properties, you'll need to create separate sign in details for each business.

Appointing an agent

If you want to appoint an agent to submit returns on your behalf, make sure your agent has already set up their agency for ATED and has given you the correct unique authorisation number. You'll need to enter this authorisation number when prompted during registration.

Overseas businesses without a UTR

If you're an overseas business with no HMRC Unique Taxpayer Reference, you can still register for the online service or appoint an agent to do it for you. To appoint an agent, you'll need to complete an ATED1 form, which allows your agent to complete your registration.

How to register as an agent

Agents need to register for the ATED online service to submit returns on behalf of clients. To do this:

1. Register using your agency's registered business name and Unique Taxpayer Reference (if it has one)

2. Add your clients to your account

After you've added a client, you'll receive a unique authorisation number. Give this to your client as they'll need it to appoint you as their agent.

If your agency has more than one agent dealing with ATED, you'll need to add administrators to your agency's account.

You can register overseas clients who don't have a Unique Taxpayer Reference if they've completed an ATED1 form.

When to submit your return

The deadline for submitting your ATED return depends on when your property comes within the scope of ATED:

Standard deadline: By 30 April, if your property is within the scope of ATED on 1 April

Property acquired during the year: Within 30 days of acquisition, if your property comes within the scope of ATED after 1 April

Newly built property: Within 90 days of the earliest date when the property either becomes a dwelling for Council Tax purposes or is first occupied

You should only submit your return on or after 1 April for each relevant chargeable period.

If you don't file your return on time, you could be charged a penalty and interest.

How to submit your return

Use the ATED online service to submit your return. There are two types of returns:

Chargeable returns (where tax is due)

Submit these using the ATED online service. HMRC will calculate what you owe based on what you report. 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.

If you own more than one property and have tax to pay, you'll need to complete a separate ATED return for each property.

Relief Declaration Returns (where no charge is due)

If you're claiming relief from ATED, submit a Relief Declaration Return using the ATED online service. You don't need to enter property details or valuation for this type of return.

You only need to submit one return if you're claiming the same relief for more than one property. The service will save your Relief Declaration Return as a draft for 28 days.

Making changes to your return

Sign in to the ATED online service to amend a return or make a further return. If you didn't submit your original return using the online service, you must send an amended ATED paper return instead.

When to submit an amended return

You may need to submit an amended return if, for example:

• You can now claim a relief
• You've disposed of the property
• The information you sent was wrong

Submit your amended return within 12 months of the end of the relevant period. For example, if the change is for the period 1 April 2024 to 31 March 2025, you should submit it by 31 March 2026.

If you submitted your original return after 1 January following the end of the relevant chargeable period, you'll need to make any changes within 3 months of the date you submitted your original return.

When to submit a further return

Submit a further return if a change in circumstances means your tax increases – for example, because you're no longer able to claim a relief.

You need to submit this return either:

• 30 days after the end of the chargeable period, or
• 30 days from the start of the next chargeable period

For example, if the change happened in the period from 1 April 2024 to 31 March 2025, you should submit it by 30 April 2025.

Sources

• Annual Tax on Enveloped Dwellings: returns
• Register for the Annual Tax on Enveloped Dwellings online service
• Submit your Annual Tax on Enveloped Dwellings return

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.