ATED in a nutshell

  1. Applies to Companies owning residential properties valued over £500k
  2. Relief given if let on commercial basis.
  3. Valuation
  • Initial – Date of Purchase
  • Subsequent – 1st April 2012 and then every 5 years i.e. 1st April 2017, 1st April 2022 and so on.
  1. Tax year runs from 1st April to 31st March.
  2. Tax return due date
  • Initial – within 30 days of purchase
  • Subsequent – by 30th April during the tax year i.e. for tax year 1st April 2018 to 31st March 2019. Return must be submitted by 30th April 2018.
  1. ATED UTR – we get a 15 digit UTR on registration
  2. To file a return no need to wait for UTR.


ATED Return Notice

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