Guidance

Register for the Annual Tax on Enveloped Dwellings online service

Register for the Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.

• From: HM Revenue & Customs
• Published: 24 January 2017
• Last updated: 25 February 2026
  Show all updates

  1. 25 February 2026

     Information about submitting an Annual Tax on Enveloped Dwellings (ATED) return to HMRC has been moved to the new 'Submit your Annual Tax on Enveloped Dwellings return' guide.

  2. 27 June 2025

     Information about when you must revalue your property has been updated. 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.

  3. 19 March 2025

     The page has been updated to add in a new interactive guidance tool to check how to submit an Annual Tax on Enveloped Dwellings (ATED) return. The tool also has links to online interactive forms.

  4. 20 March 2023

     Information has been added about the date to use to value or revalue your property.

  5. 13 January 2023

     Information has been added about 1 April 2023 to 31 March 2024 being a revaluation year. Companies must revalue their properties.

  6. 20 March 2020

     This page has been updated with information on how long the service will save a draft of your return.

  7. 29 March 2018

     Information added about how to get a paper return if you can't use the ATED online service, or need a return for years before 1 April 2015.

  8. 2 January 2018

     More information has been added about registering for the ATED online service as an agent, or as a business wishing to submit their own ATED returns.

  9. 31 March 2017

     Amendments made to provide information on submitting ATED returns using the online service.

  10. 24 January 2017

      First published.

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

• market value

• title number

Registering for the ATED online service

You or your agent will need to register for the service in order to submit an ATED return.

Registering as an agent

To submit ATED returns as an agent, you need to register for the ATED online service. To do this, you’ll need to:

1. Register using your agency’s registered business name and Unique Taxpayer Reference, if it has one.

2. 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.

Registering 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

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, which allows your agent to complete your registration.

Register for the ATED online service

You’ll need to sign in to register for the ATED online service. If you do not already have sign in details, you’ll be able to create them.

Agents, companies and other organisations should use their own sign in details.

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

Submitting your ATED return once you’re registered

Once you have completed your registration you can submit your ATED return.