Guidance: Annual Tax on Enveloped Dwellings: technical guidance
Most residential properties (dwellings) are owned directly by individuals. In some cases, a dwelling may be owned by a company (or other collective investment vehicle).
In these circumstances the dwelling is said to be ‘enveloped’ because the ownership sits within a corporate ‘wrapper’ or ‘envelope’.
You must revalue your property every 5 years in line with Annual Tax on Enveloped Dwellings (ATED) legislation. You must do this for the 5 chargeable periods from 2023 to 2024.
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https://www.gov.uk/government/publications/annual-tax-on-enveloped-dwellings-technical-...