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ATED return

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HMRC appear to have completely change the process for submitting an ATED Return. Last year it was a simple eForm. Now, it requires agent registration and client authorisation, which can take 28 days, passed the filing deadline.

Is anyone aware of the old fashioned way still being available?

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By Ruddles
17th Apr 2018 12:30

If client already has a Gateway account, agent authorisation is pretty much immediate.

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to Ruddles
17th Apr 2018 12:37

Thanks. I've emailed with instructions, but I'm not convinced they will have.

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17th Apr 2018 12:39

I've got the clients to do them.
Client can register a Gateway account then for the ATED service very quickly.

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17th Apr 2018 12:47

HMRC email pdf paper forms by next day normally. See:

https://www.gov.uk/government/publications/stld-annual-tax-on-enveloped-...

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to Justin Bryant
17th Apr 2018 13:46

Thank you. That looks like what I need at this moment in time.

EDIT: OK, something working efficiently within HMRC. Emailed for a paper form at 12:55, and response with the PDF received at 13:30.

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By Ruddles
to SteLacca
17th Apr 2018 14:04

So you're saying that you (or your client) can't access the online service, or can't be bothered? As I, and others, have said, registration and authorisation is very quick and doesn't take 2 weeks, let alone 28 days.

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to Ruddles
17th Apr 2018 14:35

No, I'm saying that the client is unlikely to have activated their Government Gateway account, and whilst you say it's a quick process, my own experience of HMRC online systems teaches me to be sceptical.

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By Ruddles
to SteLacca
17th Apr 2018 16:20

It takes minutes to activate a GG account - if your client can't be bothered to do so, tell him that the late-filing penalties are his responsibility.

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to SteLacca
17th Apr 2018 14:52

NB although section 9.87 of HMRC’s guidance in the link below says “If you submit a paper version of the ATED return the declaration must be signed by the chargeable person.”

https://www.gov.uk/government/publications/stld-annual-tax-on-enveloped-...

It does not expressly/explicitly say that the agent cannot sign the paper form on behalf of the chargeable person, so it is at best ambiguous there and would contradict both section 9.86 and the paper form itself to read that as meaning the agent cannot sign on behalf of the chargeable person, so it makes much more sense reading 9.87 as relevant only where it’s not signed by the agent on behalf of the chargeable person and prior to 2018/19 the agent could complete it online on behalf of the chargeable person without any (writing/signing etc.) input by the latter, so that is a consistent treatment. Also, a company obviously cannot sign anything on its own anyway as it is a fictional legal person, so 9.87 is doubly ambiguous and badly written in any event in my view.

[Edit] I just spoke to Ms Treggiden of ATED helpline (0300 200 3510) and she confirmed that the agent can sign the paper ATED return on behalf of the chargeable person if they are authorised to do so.

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17th Apr 2018 17:25

Does the client have to set up the gateway account or can I as agent do it through my account?

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By Ruddles
17th Apr 2018 17:47

Client has to authorise you as ATED agent. But it’s easy and quick.

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18th Apr 2018 10:20

I filed an ATED return yesterday. Client did not have a Gateway account. However they were able to sign up and enter the ATED authorisation code in a matter of minutes so I could then file the relief return. It was surprisingly painless.

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to jon_griffey
18th Apr 2018 10:42

But these clients are often very rich & busy people who have no interest in wasting their very precious & valuable time on anything as mundane as that and often are technophobes or their English is not great, so the ATED paper return alternative is not to be sniffed at.

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By Ruddles
to Justin Bryant
18th Apr 2018 11:18

If they're very rich and too busy to look after their companies' tax affairs properly then they deserve, and can afford to pay, any penalty that comes their way.

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to Ruddles
18th Apr 2018 11:46

Notwithstanding, it does seem to me that it is simply bureaucracy for the sake of it by HMRC.

Personally, I see no value in the default position being to have to authorise against varied tax heads independently, when a single authorisation could be used, and having the non-default position (being the less common one) being that separate authorisations may be submitted if different representation is required for different taxes.

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By Ruddles
to SteLacca
18th Apr 2018 12:10

I agree that a single agent authorisation should be sufficient to cover all taxes. But that doesn't get away from the fact that ATED agent authorisation is incredibly quick and easy. As is the completion and submission of an online return, compared to completion and posting of the paper version.

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