Annual Tax on Enveloped Dwellings (ATED) returns deadline 30th April.

Annual Tax on Enveloped Dwellings (ATED) is an annual tax payable by companies (or partnerships where any of the partners is a company) that own UK residential property valued at more than £500,000.

Filing penalties start at £100 for initially missing the 30th of April deadline, increasing to £1,600 if the return is 12 months late. Additionally, interest is charged on any tax that is paid late.

You’ll need to complete an ATED return by the 30th of April if your property:

Is a Dwelling in the UK and 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)

Your property is a Dwelling if all or part of it is used, or could be used, as a residence, for example a house or flat. It includes any gardens, grounds and buildings within them.

An ATED Return and tax payment may also be due within 30 days of the purchase of a dwelling over £500,000.

The amount you’ll need to pay is worked out using a banding system based on the value of your property.

Chargeable amounts for 1 April 2026 to 31 March 2027

Chargeable amounts for 1 April 2025 to 31 March 2026

You will need to register for an ATED return if you have not already done so Click Here

You can use the ATED online service to appoint an agent and to submit your returns online

You’ll then need to pay anything you owe.

Stamp Duty

The ATED rules also include an increased 17% Stamp Duty Land Tax rate where a property is purchased by a company costing £500,000 or more.

For further guidance and exemptions, please see the advice offered by our accountants at Pacific Ltd.