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HM Revenue and Customs gov.uk

Notice: Annual Tax on Enveloped Dwellings Returns Notice

Imported from official source

This notice explains when you need to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

Certain paragraphs within this notice have the force of law under:

  • The Annual Tax on enveloped Dwellings (Returns) Regulations 2013 (SI 2013/1844)

    • The paragraphs in this notice that have force of law under Regulations 3(3) and 4 of the Annual Tax on Enveloped Dwellings (Returns) Regulations 2013 are:

  • paragraphs 3.1, 3.3 to 3.5, 4.3 to 4.8 and 6.1 to 6.2 which deal with the return forms and the method of delivery
  • paragraphs 9.1, 9.3 to 9.5, 9.9 and 10.1 to 10.3 which deal with details of chargeable person
  • paragraphs 9.6 and 10.2 which deals with the ATED Unique Taxpayer Reference (UTR)
  • paragraphs 9.7 and 10.9 which deal with an email address
  • paragraphs 9.9 and 10.4 to 10.8 which deal with a Business Unique Identifier
  • paragraphs 9.10 and 10.19 which deal with the Avoidance Scheme Reference Number
  • paragraph 10.11 which deals with payment of ATED for the first time
  • paragraph 10.13 which deals with an amended return
  • paragraph 10.14 which deals with a further return
  • paragraphs 9.14 and 10.17 which deal with a 90-day filing date
  • paragraphs 9.15, 10.15, and 10.23 which deal with the period start date and period end date for the return
  • paragraphs 9.16 and 10.16 which deal with the earliest date for a Relief Declaration Return
  • paragraphs 9.15 and 10.21 which deal with ATED liability
  • paragraphs 9.17 and 10.22 which deal with the ATED relief type
  • paragraph 10.18 which deal with a repayment claim
  • paragraphs 9.19, 9.20, 10.24, 10.25 and 10.27 which deal with property details
  • paragraphs 9.21 and 10.28 deal with date of acquisition
  • paragraphs 9.22, 9.23 and 10.30 which deal with actual value of dwelling
  • paragraphs 9.25 and 10.32 which deal with date of valuation
  • paragraphs 9.26 and 10.33 which deal with professional valuation
  • paragraph 10.36 which deals with pre-return banding check number ‘PRBC’
  • paragraphs 9.29 and 10.43 to 10.44 which deal with agent details

    • This is an extract. The publication continues at the source.

    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/government/publications/stld-annual-tax-on-enveloped-dwellings-ated

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    November 05, 2026 17:00
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