Comment On – Annual Tax on Enveloped Dwellings (ATED)

Are you aware of the upcoming 30 April 2021 Annual Tax on Enveloped Dwellings (ATED) deadline?

An ATED return needs to be submitted when your company owns a dwelling in the UK worth more than £500,000.  For property held at 1 April 2021, returns need to be submitted to HMRC between the 1st and 30th  April 2021 for the following year with any tax due paid at the same time.  Reliefs are available to reduce the chargeable amount to nil but a relief declaration form will still need to be submitted to HMRC by 30 April 2021.  Reliefs are available in a number of circumstances including, but not limited to, property let to a third party on a commercial basis, property open to the public for at least 28 days a year, property held for resale by a property developer or a farmhouse occupied by a farmworker or former farmworker.

However, if you purchase a property that falls within the ATED regime after 1 April in any year the return will need to be prepared and submitted online to HMRC within 30 days.

If you think that this could apply to you, please download our Comment On. Please do not hesitate to contact Louise Anderson ( or call us on 0131 558 5800, if you require any further assistance or information about ATED.