Request a pre-return banding check for Annual Tax on Enveloped Dwellings

If you think the value of your dwelling is within 10% of an Annual Tax on Enveloped Dwellings (ATED) threshold, you should complete a pre-return banding check form.

HMRC carry out checks on your property details and valuation to see if you need to pay ATED.

Before you start

You’ll need to know:

• details for the chargeable person, including their address
• your ATED Unique Taxpayer Reference, if you have one
• your business unique identifier, if applicable
• the property title number and address
• if the property is leasehold
• the date the property was acquired
• the value of the property when it was acquired
• the date the valuation was done and what was included
• the chargeable period start and end date

Request a pre-return banding check

Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

Once complete you will need to email the form to us.

Start now

What happens next

You’ll get an acknowledgement and a reference number that you should include on your return or any letters you send about pre-return banding check.

Normally within 30 working days of receiving your pre-return banding check form we will either:

• agree the banding you’ve chosen is the right one
• ask you for more information to help make a decision
• tell you they do not agree with your value banding and let you know what the right banding should be
• tell you they need to look at the inside of the building to complete their check

During busy times we might take longer to reply.

We will normally accept valuations prepared by a professional property valuer but might enquire into any later returns and challenge valuations in them.

If you do not get your pre-return banding check in time to submit your return

If you think you might need to pay ATED, send your ATED return and payment of tax using the banding you think is right. We may decide to open an enquiry into your return to consider the appropriate banding for your property.

If you get your pre-return banding check after you’ve sent in your return and we do not agree with your valuation, you’ll need to complete an amended return.

If you do not agree with our pre-return banding check

If your estimate of the property value means you’re due to pay tax, you should submit your return using your valuation. We may decide to open an enquiry into your return and look at the appropriate banding for your property again.

If you think you do not need to pay ATED because your property is below the valuation threshold, we may issue a ‘determination’. This is an estimate of what we think you owe based on our valuation of your property and you’ll be asked for payment.

You can appeal against the determination if you do not agree with it but you cannot appeal against the pre-return banding check.

If you need any help you can call the ATED helpline.