Annual Tax on Enveloped Dwellings (ATED) Chargeable Period – 1 April 2022 to 31 March 2023

The annual ATED return 30 day filing window for the year ahead opens on 1 April 2022. These annual returns – including Relief Declaration Returns - must be filed by 30 April 2022.

The annual ATED tax charge for the year ahead is also payable by 30 April 2022.

ATED is an annual tax on ‘high value’ UK residential property owned by both UK and foreign companies, partnerships with a corporate partner and collective investment schemes.

A property is currently high value for ATED if it was valued at £500,000 or more either on 1 April 2017 or on the date of acquisition / completion if later.

High value UK residential property within ATED can include rental properties, valuable freehold interests and trading stock.

The amount of the annual tax charge depends on the value of the property on 1 April 2017 or on the date of acquisition if later.

Download our Fact Sheet to find out more.