Annual Tax on Enveloped Dwellings

If Annual Tax on Enveloped Dwellings (ATED) applies to you then we can assist with the preparation and filing of the ATED return, ATED-related CGT return and non-resident CGT returns. We can also advise on ATED relief.

ATED was introduced on 1st April 2013 to tackle the avoidance of stamp duty land tax (SDLT). The charge relates to residential property owned by companies or partnerships with a corporate member, and threshold for the charge applies to properties with a value in excess of £500,000. An annual return or relief declaration return must be filed by 30 April each year if the entity falls within the charge, and penalties apply for late filing.

As a complex area of taxation, it is recommended that you seek assistance prior to submitting ATED returns and making payments. Our specialist team will of course be happy to advise you on this matter so please get in touch.

You’ll need to complete an ATED return if your property:

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

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