HM Revenue & Customs

Disposal of high value residential property - ATED-related capital gains summary

*indicates required information

Use this form to report ATED-related gains and losses only. You will need to complete your computations first to establish whether this is the correct form to use. Computations must be submitted separately.

ATED-related gains or losses may arise if on or after 6 April 2013 you have disposed of a UK residential property valued more than the ATED-related Capital Gains Tax (CGT) thresholds and, whilst you owned it, either of the following applied:

  • the property was subject to the Annual Tax on Enveloped Dwellings (ATED) for any period on or after 6 April 2013
  • you are electing to treat it as subject to ATED for any period before 6 April 2013

The ATED-related Capital Gains Tax (CGT) property value thresholds are:

  • from 6 April 2013 over £2 million
  • from 6 April 2015 over £1 million
  • from 6 April 2016 over £500,000

Capital gains and losses are ATED-related if the property disposed of has been subject to ATED. If the property was subject to ATED for only part of the period of ownership both an ATED-related gain or loss and a gain or loss that is not ATED-related will arise on the disposal. For non-residents, there may also be a gain or loss that is subject to Non-resident Capital Gains Tax.

Gains and losses that are not subject to Capital Gains Tax (CGT) because they are not ATED-related may still be subject to tax, for example Corporation Tax on chargeable gains. Gains that are not ATED-related must be reported on the relevant tax return. Losses that are not ATED-related must also be claimed separately.

For more help and information click on the help icons (?).

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Chargeable person details

Enter the name and correspondence address of the person who made the disposal below. If the chargeable person is a company, the address should be the registered office address.

Enter a valid email address in the field below. This will be used to acknowledge receipt of your form.

 Help for Email address:
 Help for Contact telephone number (including country code):

Tick the box below to confirm that the details given above relate to the chargeable person.

  •  Help for Yes, the details relate to the chargeable person

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Business unique identifier details

 Help for Business unique identifier:
 Help for Origin and type of business unique identifier:

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Agent authorisation

You (the chargeable person) can give HM Revenue and Customs (HMRC) limited authorisation for us to deal directly with your agent regarding ATED-related CGT. You can do this by sending a letter authorising this and signed by you to ated-related.capitalgains@hmrc.gsi.gov.uk. Your letter must be sent in PDF format.

Tick the box below if you are forwarding an agent authorisation for an agent to act on your behalf.

Agent details

 Help for Agent's full name:
 Help for Agent address line 1:
 Help for Agent's telephone number (including country code):
 Help for Client reference:

HMRC will include your client's reference in any correspondence, but for data security reasons this will not include the client's name or any other personal information.

Please note: Acknowledgement of this form together with a reference number and what to do next will be sent to the chargeable persons email address.

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Property details

This section of the form is to tell us about the UK residential property disposed of. You must complete a separate form for each disposal.

You must also submit your computations of the ATED-related gain or loss separately.

Tick the box below if you are submitting an amended return.

  •  Help for Yes, I am submitting an amended return

Tick the box below to confirm you will be submitting your computations separately.

  •  Help for Yes I am submitting my computations separately

Address of property sold

dd/mm/yyyy

Rebasing the valuation of the property sold

Tick the box below if you are making an election not to rebase to 5 April 2013.

  •  Help for Yes, I'm electing not to rebase to 5 April 2013

Tick the box below if you are making an election not to rebase to 5 April 2015.

  •  Help for Yes, I'm electing not to rebase to 5 April 2015

Tick the box below if you are making an election not to rebase to 5 April 2016.

  •  Help for Yes, I'm electing not to rebase to 5 April 2016

Does your computation of the gain or loss require a valuation of the property to be made? If appropriate, tick the box below.

  •  Help for Yes, a valuation of the property is required

If a valuation is required you must send us details of that valuation separately.

Are you submitting a valuation? Tick the appropriate box below.

  •  Help for Yes, I'm submitting a valuation
  •  Help for No, I'm not submitting a valuation

If you answered 'No' to the above question, please answer the following question.

 Help for How has the valuation been determined?

Does your computation of the gain or loss include any estimated figures? If appropriate, tick the box below.

If you ticked 'Yes' above, please answer the following 2 questions.

 Help for What amounts are estimated?

Tick the box below if the property is subject to Non-resident Capital Gains Tax (CGT).

  •  Help for Yes, the property is subject to Non-resident CGT

If you ticked 'Yes' above, please answer the following questions.

dd/mm/yyyy
 Help for Amount of Non-resident CGT paid (£):
 Help for Amount of Non-resident CGT deferred to this return

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Details of your ATED-related gains or losses

From your computation, enter below the calculated amount of ATED-related gain or loss arising on this disposal.

 Help for ATED-related CGT chargeable gain (£):
 Help for ATED-related CGT allowable loss (£):
 Help for ATED-related CGT due (£):
 Help for Total amount of tax due (£):

Please note: You will need to wait until we notify you of a charge reference before making your payment.

Repayment

Tick the box below if you are submitting a repayment.

 Help for Charge reference number:
 Help for Reason for the repayment:

If you have ticked the 'Repayment' box above, please ensure you also complete the 'Bank details' below.

Bank details

This section should only be completed if you have ticked the 'Repayment' box above.

Enter below the account number and sort code if your account is UK based. Enter the International Bank Account Number (IBAN) if your bank is not based in the UK.If the payment was made by debit or credit card, it will usually be refunded direct to that card.

 Help for Total amount to be repaid (£):

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Declaration

I declare that the information given on this form is correct and complete to the best of my knowledge and belief.

Please note: If false information is given this may lead to penalties or prosecution.

Please tick the box below to confirm your agreement.

  •  Help for I agree with the above declaration
dd/mm/yyyy
 Help for Capacity in which you are completing this form:

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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.