How to submit your computations

You must send us your computation showing how you have arrived at the amount of the Annual Tax on Enveloped Dwellings (ATED)-related gain or loss on the disposal. If you do not send us your computation your return will be considered incomplete. Penalties may be payable where returns remain incomplete. Send the computation in a PDF file to: ated-related.capitalgains@hmrc.gov.uk. The email enclosing the computation should include 'ATED-related capital gains' in the subject line and give details of the chargeable person and the business unique identifier. Do not use this email address for any purpose apart from sending computations, estimates or valuations for ATED-related gains and losses or providing an agent authorisation.

Help to prepare your computations can be found in our guidance. Follow the link below to view the guidance.

Capital Gains Tax on high value residential property

If the property is subject to both ATED-related Capital Gains Tax (CGT) and Non-residents CGT, you should ensure that your computations include details for both.

For further guidance follow the link below.  

Capital Gains Tax for non-residents: UK residential property