Claiming the same relief for more than one address

Where you are claiming the same relief for more than one address HMRC will accept a single return. However, you should send the same details for each property as shown on the return using the additional information email address ATEDadditionalinfo.CTIAA@hmrc.gsi.gov.uk
  
You must tick the box “Yes, I am submitting additional information” later in this return.  

Please put “ATED RELIEF” as the subject of your e-mail and include the property details for the first property entered on your return in the body of the e-mail.   Where HMRC has issued you with an ATED UTR, you should also include that in the body of the e-mail.  These details will enable HMRC to match the additional information against your return.

The details you must include in relation to each additional property are; the property title number (if any); address and postcode; date of acquisition (if newly acquired); value at acquisition; actual value of dwelling; date of valuation and any relevant Pre-Return Banding Check (PRBC) reference. Please note that the valuation of the property must be in pounds sterling. A formal valuation (for example from an estate agent, surveyor or other professional valuation) is not required where a relief is being claimed but you should provide a best judgement estimate.

Please only send the information using a PDF file.

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