Companies must revalue their property every 5 years in line with ATED legislation. The 2023 to 2024 chargeable period is a revaluation year. Companies must use the valuation date of 1 April 2022 or the date of acquisition if later, to revalue their properties.
You and your agent, if you have one, should sign up to use the ATED online service if you own UK residential property 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 (UTR)
HMRC will have given you a UTR when you registered either:
- your business
- yourself for Self Assessment
Your UTR number 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 UTR, 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 an HMRC UTR if they’ve completed an ATED1 form.
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 register with your business’s registered business name as well as its UTR, 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 UTR
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, 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.
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.
Access the service
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.
Start now
Agents should enter their user ID and password.
Enter the user ID and password for an organisation if you’re:
- a limited company
- a partnership
- an overseas company
- a collective investment scheme
- a landlord not living in the UK
If you have more than one business with enveloped properties, you’ll need to create separate Government Gateway user IDs for each business.
If you cannot use the ATED online service or need a paper return
Contact HMRC:
- if you cannot use the ATED online service
- to get a paper return for years before 1 April 2015
Service availability
Check if there is any planned downtime or issues when the service will not be available.
Companies must revalue their property every 5 years in line with ATED legislation. The 2023 to 2024 chargeable period is a revaluation year. Companies must use the valuation date of 1 April 2022 or the date of acquisition if later, to revalue their properties.
You and your agent, if you have one, should sign up to use the ATED online service if you own UK residential property 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 (UTR)
HMRC will have given you a UTR when you registered either:
- your business
- yourself for Self Assessment
Your UTR number 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 UTR, 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 an HMRC UTR if they’ve completed an ATED1 form.
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 register with your business’s registered business name as well as its UTR, 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 UTR
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, 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.
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.
Access the service
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.
Start now
Agents should enter their user ID and password.
Enter the user ID and password for an organisation if you’re:
- a limited company
- a partnership
- an overseas company
- a collective investment scheme
- a landlord not living in the UK
If you have more than one business with enveloped properties, you’ll need to create separate Government Gateway user IDs for each business.
If you cannot use the ATED online service or need a paper return
Contact HMRC:
- if you cannot use the ATED online service
- to get a paper return for years before 1 April 2015
Service availability
Check if there is any planned downtime or issues when the service will not be available.
