What is a non-natural person?

This usually means a company or a group of investors rather than an individual. If your company name is on the property title, this tax likely applies to you. It does not apply if you own the home in your own name.

How much does the tax cost?

The cost depends on your property value band. As a guide, homes worth £500,000 to £1 million usually pay around £4,400 per year. The price increases significantly for more expensive homes, so check the current rates with your professional.

Do I file if the property is rented?

Yes, you must still file a return even if you owe no tax. You can claim full relief if the home is let to a third party. If you forget to file, you may be charged the full tax amount plus penalties.

When are properties revalued?

The law requires a new valuation every five years. Currently, you must use the market value from 1 April 2022. This value stays the same for your returns until the 2027 to 2028 tax year begins.

What happens if I miss the deadline?

You will get an immediate £100 fine for being late. The fines increase after three, six, and twelve months. The tax office also charges daily interest on any money you still owe them.

Can I get a refund if I sell?

Yes, you can claim back part of the tax if you sell mid-year. Your professional will update your return to show the date you stopped owning it. The tax office will then calculate your refund for the remaining months.

ATED returns

Legal requirement
Recurring

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The short answer

Annual tax on enveloped dwellings

Price from: £350.00
Time on site: 1 to 2 hours

What you get

A consultation with an accountant to determine your ATED obligations and guidance on filing your return.

Request a call back

When do you need an ATED returns?

You must file this return if your company owns a home worth more than £500,000.

File by 30 April every single year
Report new property purchases within 30 days
Register new builds within 90 days
Revalue your property every five years
Submit a return even if you owe nothing

What happens on the day

Your professional will work through your property records to get your tax right.

Review your company ownership structure
Check the latest property market value
Identify if you qualify for tax breaks
Calculate the total payment for your band
Submit the digital forms to the tax office

How to prepare

Gather your property purchase documents
Find your company registration number
Check the property value from April 2022
Collect details of any current tenants
Note dates for new build completions
Keep records of property sales nearby
Check your previous year tax returns
Confirm the property address and postcode

How to improve your result

Review your ownership structure annually
Check for tax relief eligibility early
Keep professional valuation reports updated
File your return before the April rush
Set reminders for the five year revaluation
Update the tax office if you sell

Why it is useful day to day

Having a professional handle your return gives you peace of mind and saves money.

Avoid expensive fines for late filing
Claim full tax relief where allowed
Get accurate valuations to avoid overpaying
Stay up to date with changing rules
Focus on running your business instead

Why we ask these questions

Your expert will check how you use the home to find potential savings.

Is a tenant living in the property?
Do employees use the home for work?
Is the property open to the public?
Are you a professional property developer?
Was the home bought for a charity?

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