In HMRC's Agent Update 58 it lighlights how it has been designing a new digital service for the ATED. The update says that agents and their clients can now register to use this new service, to give you/them time to complete the registration steps in readiness for the April 2017 filing period. 

As a reminder ATED is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000. An ATED return is required if the property:

• is a dwelling
• is in the UK
• was valued at more than:
• £2 million on 1 April 2012, or at acquisition if later, for returns from 2013 to 2014 onwards
• £1 million on 1 April 2012, or at acquisition if later, for returns from 2015 to 2016 onwards
• £500,000 on 1 April 2012, or at acquisition if later, for returns from 2016 to 2017 onwards
• is owned completely or partly by a:
• company
• partnership where one of the partners is a company
• ­collective investment scheme - for example a unit trust or an open ended investment vehicle.