Business unique identifier

If the chargeable person has previously filed an ATED-related CGT return for a different property enter the HM Revenue and Customs (HMRC) reference number which was allocated.

If not, enter one of the following:

• HMRC Company Unique Taxpayer Reference (UTR)
• Self-Assessment Unique Taxpayer Reference (UTR)
• Latest Annual Tax on Enveloped Dwellings (ATED) payment reference number
• Non-resident Capital Gains Tax (CGT) reference number
• Other HMRC reference

If you do not have an HMRC reference number enter your Company Registration Number allocated by the Registrar of Companies where the company is incorporated.