Is this the first time that you will be required to make an ATED payment to HMRC for this property?

If this is the first time that you need to pay an Annual Tax on Enveloped Dwellings (ATED) charge you will need to wait until we notify you of a charge reference number before making your payment. If you have previously paid ATED in relation to another property you may use the charge reference number that you used for that property to make a payment.