HM Revenue & Customs

ATED relief code

Enter the relevant relief code if the property is eligible to a relief for part of the chargeable period.  

The list of Annual Tax on Enveloped Dwellings (ATED) relief codes is:

1. Property rental businesses (to include the special conditions (sale, demolition, and, conversion)
2. Dwellings opened to the public
3. Property developers (including qualifying exchange of dwellings interests)
4. Property traders carrying on a property trading business
5. Financial institutions acquiring dwellings in the course of lending
5A. Regulated home reversion plans (Please note: If claiming new relief code '5A' enter '0' in the relevant box on the form)
6. Properties occupied by certain employees
7. Farmhouses (occupation for the purposes of carrying on a trade of farming)
8. Registered providers of Social Housing

For more detailed information regarding the relief codes follow the link below:
Annual Tax on Enveloped Dwellings - the basics
 

For further information about claiming a relief from ATED you should refer to the ATED Returns Notice, in particular what to do if you hold a property eligible to a relief and which has no ATED liability.  

ATED Returns Notice