HM Revenue & Customs

Disclosure of avoidance scheme - form AAG4(ATED)

*indicates required information

Notification of scheme reference number by a user of notifiable arrangements - Annual Tax on Enveloped Dwellings (ATED)

This form is for use by a user of arrangements (scheme) that are notifiable under section 313 of the Finance Act 2004.

When to use this form

You should use this form if all of the following apply:

  • you've been given an 8-digit scheme reference number by one of the following:
    • HM Revenue & Customs
    • a scheme promoter
    • any person involved in the supply of the arrangements (a 'supplier')
    • a client of a scheme promoter or supplier
  • the scheme reference number is for notifiable arrangements from which you expect to gain a tax advantage for Annual Tax on Enveloped Dwellings
  • one or more of the following circumstances apply:
    • you're not required to send us an ATED return
    • you're required to send us an ATED return but the statutory filing date is later than the date by which you must report the scheme reference number
    • you're required to send us an ATED return and either your return will not be submitted by the statutory filing date, or it has already been submitted and you didn't include the scheme reference number
    • you're required to send us an ATED return but you have more scheme reference numbers to declare than there are spaces on the return (use this form to declare the additional scheme reference numbers)

If the arrangements have been entered into by a partnership, HMRC will accept a single joint notification. The notification must be signed by the representative partner on behalf of all the liable partners. This means that each relevant partner does not have to make their own notification.

There's more information about what to do if you receive a scheme reference number in chapter 17 of our guidance 

When to send us this form

You must send us this form within 30 days of the later of the following 2 dates. The date:

  • of the first transaction which forms part of the arrangements
  • you receive the scheme reference number

Details of user of the arrangements


Relevant property details

In some cases the property subject to ATED may be registered under more than 1 title number, for example, where properties under separate title numbers are treated as 1 for ATED purposes. In this scenario, you should enter 1 title number in the 'Title number of relevant property' field below and any other title numbers (and address for each additional property) in the 'Additional information' section which is lower down the form.

 Help for Title number of relevant property (if allocated):
 Help for Address line 1:
 Help for Scheme Reference Number (SRN):
 Help for First chargeable period when tax advantage arises:
 Help for Business unique identifier (if any):
 Help for Type of business unique identifier:


Additional information

If the property is subject to ATED and is registered under more than 1 title number, enter the other title number(s) and address(es) for each additional property below (maximum 2000 characters).



I declare that the information I have given on this form is correct and complete to the best of my knowledge and belief, (please tick the box below).


After you click the 'Next' button you will see a preview page summarising the information you have provided. If this page is not displayed, please use the scroll bar to locate any missing or incorrect entries highlighted in red.