By Debbie Franklin, Director of Tax and property tax specialist The deadline for submission of ATED returns is 30 April 2024. This applies if a single dwelling worth/costing more than £500,000 is held by a company or other non-natural person, such as a partnership with a corporate member. You must revalue your property every 5 years in line with ATED legislation. If the property is being developed or let to unconnected parties, relief from the tax charge is available but a return needs to be submitted to claim it. Ongoing Requirement Where a property is acquired during the year, an ATED return must be submitted within 30 days of acquisition, or for a newly built property within 90 days of the earliest of the date: the property becomes a dwelling for Council Tax purposes; or it is first occupied.