Annual Tax on Enveloped Dwellings (ATED)

The deadline for submission of ATED returns is 30 April 2024.

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.
Peplows Property


Contact us for a free initial review.

learn more

© 2024 Peplows Property. All rights reserved.

We use cookies on this website, you can find more information about cookies here.

Peplows Property Tax Experts is part of Peplows Chartered Accountants and is a trading name of Peplows Limited, Registered In England Company Number: 3133714 - Registered Office: Moorgate House, King Street, Newton Abbot TQ12 2LG
A list of Directors is available at the Registered Office
Peplows Limited is registered to carry on audit work in the UK by the Institute of Chartered Accountants in England and Wales
Details about our audit registration can be viewed at, under reference number C003872129