Posted by Nick Day on 09 Mar 2016

ATED: New Annual Tax Rules from 1 April 2016

ATED is an annual tax payable by companies and other non-natural persons that own UK residential properties.  From 1 April 2016 onwards ATED will apply to properties valued at more than £500,000, where it previously only applied to properties worth more than £1 million.  The ATED valuation date is 1 April 2012 or the date the property was acquired if that was later.

For properties acquired before 1 April 2016, the ATED return for the year from 1 April 2016 to 31 March 2017 must be submitted by 30 April 2016, and any ATED charge settled by the same date.  For properties acquired on or after 1 April 2016, the filing/payment deadline is thirty days following date of acquisition. 

Failure to meet these deadlines will result in automatic penalties and companies are therefore advised to review their portfolios to see if they hold any properties meeting the ATED conditions.

More ATED Annual Tax Rule Guidance

Please click here for ATED rules

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See also…


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

New Tax Relief on Mortgage Restriction

Residential Properties Owned by Companies: Tax Charges

Ownership of Residential Property

Capital Gains on Residential Property

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