Submit your Annual Tax on Enveloped Dwellings return
Source: gov.uk (2025-06-27)

Register for 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
You and your agent, if you have one, should sign up to use the ATED online service if you own UK residential property valued at more than £500,000 and are:
- a company
- a partnership with a company member
- a collective investment scheme
You should register and use the ATED online service to:
- appoint an agent
- submit returns
- save and retrieve return information before submitting it to HMRC
- view or amend returns already sent
- get instant access to a payment reference number
Before you start

To register for the ATED online service you’ll need to have:
- the registered name of your business or agency
- your Unique Taxpayer Reference
HMRC will have given you a Unique Taxpayer Reference when you registered either:
- your business
- yourself for Self Assessment
Your Unique Taxpayer Reference is made up of 10 or 13 digits. If it’s 13 digits, only enter the last 10.

To complete a chargeable return for ATED through the online service, you’ll also need the property’s:
- address
- value
- title number
Register for the service

You can submit your returns for ATED yourself or through an agent.

Register as an agent

To submit ATED returns for a business, you need to register for the ATED online service. You’ll need to:
- Register using your agency’s registered business name and Unique Taxpayer Reference, if it has one.
- Add your clients.
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 your overseas clients who do not have a Unique Taxpayer Reference if they’ve completed an ATED1 form (https://www.gov.uk/government/publications/annual-tax-on-enveloped-dwellings-ated-1).

Register as a business

As a business, you need to register for the ATED online service to:
- submit returns
- appoint an agent to submit returns for you
You should register with your business’s registered business name as well as its Unique Taxpayer Reference, if you have one.

If you’re appointing an agent you’ll also have to:
- make sure your agent has already set up their agency for ATED and that they’ve given you the correct unique authorisation number
- enter the unique authorisation number when prompted
Overseas businesses with no HMRC Unique Taxpayer Reference

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 an ATED1 form (https://www.gov.uk/government/publications/annual-tax-on-enveloped-dwellings-ated-1), which allows your agent to complete your registration.

Submit 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.

Submit 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 (https://www.gov.uk/government/publications/stld-annual-tax-on-enveloped-dwellings-ated).

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.

Check how to submit your ATED return

Use this tool to check how to submit:
- an ATED return, including a first return
- an amended return, a further return, or amend an earlier paper return
- a return for a chargeable period earlier than 2015 to 2016
- a Relief Declaration Return
Start now (https://tax.service.gov.uk/guidance/check-how-to-submit-your-ated-return)

To use the ATED online service, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you register.

Agents, companies and other organisations should enter their Government Gateway user ID and password.

If you have more than one business with enveloped properties, you’ll need to create separate Government Gateway user IDs for each business.

Service availability

Check if there is any planned downtime or issues (https://www.gov.uk/government/publications/annual-tax-on-enveloped-dwellings-service-availability-and-issues) when the service will not be available.