Posted by James Pearson on 12 Mar 2014

Residential Properties: Annual Tax Enveloped Dwellings (‘ATED’)

From 1 April 2013, high-value residential properties owned through Limited Companies have been subjected to the ATED. Under transitional provisions, the first ATED Return covering the year from 1 April 2013 needed to be completed by 1 October 2013 and the liability paid by 31 October 2013.

For the ATED period beginning 1 April 2014 and all future years the Return and payment will be due by 30 April.  This means that the Return for the period from 1 April 2014 – 31 March 2015, will need to be filed and the ATED due paid by 30 April 2014.

There are various exemptions that can apply to the ATED as well as certain structural reorganisations which can reduce the liability.  If you need any assistance or guidance in either understanding whether you have a liability to an ATED or in meeting the compliance obligations, please contact Simon Griffiths on 01962 856 990 or by emailing

Contact Tax Innovations

If you would like any advice regarding the above article or would simply like to discuss other ways in which we could help you or your business, please contact us on 01962 856 990 or


See also…

ATED: New Annual Tax Rules from 1 April 2016


Finance Act 2018 Enacted

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