ATED (Annual Tax on Enveloped Dwellings) is an annual tax on UK residential properties valued over £500,000 that are owned by a 'non-natural person', such as a company.

What is the ATED valuation date?

The ATED valuation date is usually 1 April 2012, or the date of acquisition if after 1 April 2012. Revaluations are required every five years thereafter.

Are there any exemptions or reliefs for ATED?

Yes, various reliefs exist, such as properties let out commercially to third parties, property developers, or those open to the public. An accountant can advise on eligibility.

What happens if I miss the ATED deadline?

Missing the 30 April deadline can result in penalties from HMRC, even if no tax is due or if a relief applies. Interest may also be charged on overdue tax.

ATED returns

Legal requirement
Recurring

The short answer

Annual tax on enveloped dwellings

Price from: £350.00
Time on site: 1 to 2 hours

What you get

A consultation with an accountant to determine your ATED obligations and guidance on filing your return.

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When do you need an ATED returns?

You need this service if a 'non-natural person' (e.g., a company) owns UK residential property valued at over £500,000. Returns are due by 30 April each year for the upcoming tax year.

What happens on the day

The accountant will discuss your property ownership structure and the valuation of your UK residential property. They will explain ATED rules and help calculate any tax due, advising on reliefs where applicable.

How to prepare

Property address and purchase date.
Valuation reports for the property (if available).
Details of the company or entity owning the property.
Previous ATED returns (if applicable).
Information on any reliefs that might apply (e.g., property let to third parties).

How to improve your result

Obtain a professional valuation for the property.
Keep records of all property-related expenses.
Understand if any ATED reliefs apply to your situation.
Submit your return well before the deadline to avoid penalties.

Why it is useful day to day

Ensuring your ATED returns are accurate and filed on time prevents significant penalties and interest from HMRC, maintaining your company's tax compliance.

Why we ask these questions

We ask about the property's address, ownership structure, and value to determine ATED applicability and potential reliefs. This helps the accountant understand your specific situation quickly.

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