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Annual Tax on Enveloped Dwellings (ATED) Returns

A company is liable to pay ATED if it owns residential property in the UK that is:

  • A dwelling
  • Is in the UK
  • Was valued at more than £1 million on 1 April 2012, or at acquisition if later.
  • Is owned completely or partly by:
    • a company;
    • a partnership whereby one of the partners is a company;
    • or, a collective investment scheme e.g. unit trust or open ended investment vehicle.

ATED carries a flat rate of annual tax based on the value of a property. There are a number of value bands which property fall into and the tax liability increases with each band. Property valuations are recalculated for ATED purposes every 5 years so the band in which a property falls may change.

What we provide

  • Completion and submission of ATED returns
  • Payment reminders and compliance with HMRC regulations
  • Monitoring changes in legislation

For further information, please contact us at Mercer & Hole - click here if you wish to submit an email enquiry to one of our Private Client Partners.

Contact a Private Client Partner

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