HM Revenue & Customs

Annual Tax on Enveloped Dwellings (ATED) - Pre-Return Banding Check

*indicates required information

Complete this form to request a Pre-Return Banding Check (PRBC) if you believe the value of your dwelling is within ten per cent of an ATED banding threshold.

Please note: For additional help you can click on the help icons (?) where they appear next to field labels below.

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If you use this online form to submit the information directly to HM Revenue & Customs (HMRC), your message will be secure. But any email reply to you (which will be sent over the internet) is not secure and is at risk of being intercepted and read by people other than those it was intended for. If our response to you contains any personal or confidential information we will only reply to you by letter or telephone.

If you have any doubt about the authenticity of an email you receive which claims to come from HMRC, please don't follow any links within the email, disclose any personal details or respond to it. Forward it to us at: phishing@hmrc.gsi.gov.uk

In order for HMRC to correspond with you in the future by email, you must confirm that you are content for us to do so and that you understand the risks involved in sending information containing your personal details by email.

Any information you send to us by email is at your own risk.

If you do not want us to correspond by email, please tick the box below.

Please note: corresponding by letter may lead to delays in issuing a payment reference number and dealing with enquiries

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Chargeable Person details

The chargeable person may be a:

  • company or other corporate body
  • collective investment vehicle
  • partnership which includes one, or more, of the above and who falls within ATED.

Enter below the name and correspondence address of the chargeable person who owns the property (dwelling), including the postcode for a UK address or country for a non-UK address. If you are a company the address should be your registered office address.

Please note: If your business name includes an ampersand (&) please replace it with the word 'and'.

 Help for ATED Unique Taxpayer Reference Number:
 Help for Contact telephone number:

The email address entered below will be used to acknowledge receipt of this form.

 Help for Email address:

Click on the help icon (?) below for additional information on which reference number to enter in the following field.

 Help for Business Unique Identifier:
 Help for Origin and type of Business Unique Identifier:

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Details of property to be valued

Please note: If you do not have a property title number, please enter 'NONE' in the field below and add your explanation as to why in the 'Reason/Additional property title numbers' field. If you have more than one number, click on the help icon (?) below for information on where to enter each number.

 Help for Property title number:

Property details

Was the dwelling valued with vacant possession or was the whole or any parts valued subject to a lease or tenancy? Please enter the details below.

 Help for Details of any leases or tenancies:

If the dwelling only forms part of the property enter details of the parts excluded below.

 Help for Details of the parts of the property excluded:

If the dwelling is 'leasehold', answer the following five questions.

dd/mm/yyyy
 Help for Rent payable (£):
dd/mm/yyyy
dd/mm/yyyy

Click on the help icon (?) below for information on which date/year to enter in the following field.

 Help for Date of acquisition:
dd/mm/yyyy
 Help for Value at acquisition (£):
 Help for Value of dwelling (£):
 Help for Date of valuation:
dd/mm/yyyy
 Help for Description of what is included in the valuation:

If you are submitting additional information regarding the valuation and/or property address, tick the box below.

  •  Help for Yes, I am submitting additional information

If you answered 'Yes' to the above question, send an additional email to the address below -
PRBCadditionalinfo.CTIAA@hmrc.gsi.gov.uk

 Help for Chargeable period start date:
dd/mm/yyyy
 Help for Chargeable period end date:
dd/mm/yyyy

If you expect there to be an ATED liability to pay, enter the amount below. If you expect there to be no ATED liability to pay, please enter £0.

Click on the help icon (?) below for additional information on the the current bandings and how the liability can be calculated.

 Help for ATED liability (£):

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Agent details

If you are an agent completing this form on behalf of your client, please enter details in the fields below.

 Help for Agent's full name:
 Help for Agent address line 1:
 Help for Agent's telephone number:
 Help for Client reference:

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

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Declaration

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

Tick the box below to confirm your agreement.

dd/mm/yyyy
 Help for Capacity in which you are completing this form:

Complete the boxes below if you are an agent completing this form on behalf of your client, the chargeable person.

dd/mm/yyyy

Statement by Agent

I confirm that my client has received a copy of the information contained in this form and approved the information as being correct and complete to the best of their knowledge and belief.

  •  Help for I agree with the above statement [Agent]

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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.