HM Revenue & Customs

How to submit your valuations

You may need to send us details of any estimates or actual valuations (for guidance follow the link below). Send them in a PDF file to ated-related.capitalgains@hmrc.gov.uk . The email 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 and valuations for Annual Tax on Enveloped Dwellings (ATED)-related gains or losses or providing an agent authorisation.

Capital Gains Tax on high value residential property