You can use HMRC’s ATED online service to submit your return, appoint an agent and to pay anything you owe. Normally you need to submit your return:nnby 30 April if your property is within the scope of ATED on 1 Aprilnwithin 30 days of acquisition if your property comes within the scope of ATED after 1 Aprilnfor a newly built property within 90 days of the earliest date:nyour property becomes a dwelling for Council Tax purposesnit’s first occupiednnYou should only submit your return for each relevant chargeable period on or after 1 April.