{"id":7394,"date":"2022-10-12T14:03:29","date_gmt":"2022-10-12T14:03:29","guid":{"rendered":"https:\/\/www.black-brick.com\/?post_type=guide&#038;p=7394"},"modified":"2025-10-24T10:40:02","modified_gmt":"2025-10-24T10:40:02","slug":"ated-tax-guide","status":"publish","type":"guide","link":"https:\/\/www.black-brick.com\/property-guides\/ated-tax-guide\/","title":{"rendered":"ATED Tax Guide"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">ATED, or Annual Tax on Enveloped Dwellings, is a <\/span><a href=\"https:\/\/www.black-brick.com\/property-guides\/market-guides\/?_topics=tax\"><span style=\"font-weight: 400;\">property tax<\/span><\/a><span style=\"font-weight: 400;\"> paid by companies that own over \u00a3500,000 of residential property in the UK.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For companies that exceed the \u00a3500,000 threshold, an ATED return must be submitted on or after April 1st in any chargeable period.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ATED is a complex area of taxation, meaning it can easily be overlooked. We\u2019ve put together this guide as an introduction to ATED tax, but it\u2019s always best to speak with an independent tax advisor for help in structuring your investment.<\/span><\/p>\n<h2><b>What is ATED tax?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">ATED is a tax paid on single dwellings, rather than on the combined value of a commercially owned residential estate. As such, you should obtain a valuation for each affected property individually, including any entirely self-contained flats or apartments that share the same roof.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When paying HMRC ATED tax, the amount owed is based on a band system, rather than as a specific percentage of the valuation, with the lowest ATED rates paid on estates valued from \u00a3500,000 to \u00a31 million.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is calculated according to specific ATED valuation dates, which are defined as the most recent of any of the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">April 1st 2022<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The date the property was acquired<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">April 1st 2027 (and 5-year multiples thereafter)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The &#8216;initial valuation date&#8217; is the date on which the property was acquired. The 5-year intervals (always on April 1st in a year ending with 2 or 7) are the &#8216;revaluation dates&#8217;.<\/span><\/p>\n<h2><b>Definition of ATED tax<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A full definition of ATED tax is quite technical and forms several parts:<\/span><\/p>\n<h3><b>Definition of Enveloped Dwellings<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">An enveloped dwelling, for the purposes of filing an ATED return, is a UK residential property owned completely or partly by a company, a partnership in which any partner is a company, or a collective investment scheme such as a unit trust or open-ended investment vehicle.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8216;Dwelling&#8217; means that the property could be used (or is used) as a residence, including flats and houses, and also including the grounds and gardens of the property.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Not all residential buildings are classed as ATED dwellings. Some of the main exceptions include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Boarding schools<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Guest houses and hotels<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hospitals and care homes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Military accommodation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prisons<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Student halls of residence<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A full list of property types that are not subject to paying Annual Tax on Enveloped Dwellings is available in the <\/span><a href=\"https:\/\/www.gov.uk\/government\/publications\/annual-tax-on-enveloped-dwellings-technical-guidance\"><span style=\"font-weight: 400;\">HMRC ATED technical guidance<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Definition of ATED rates and valuations<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Once a property is determined to be subject to tax as an enveloped dwelling, it\u2019s your responsibility to obtain an accurate valuation, and to use this to decide the ATED rates you need to pay.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As mentioned above, ATED valuation dates are based on when you acquired the property, with a fixed 5-year revaluation date.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You should ensure that you get a fair valuation for each property, based on an open market and a \u2018willing buyer, willing seller\u2019 basis. You may revalue the property if, for example, you sell part of the land and no longer hold as much of the value.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The specific ATED rates can change annually, with the most recent rates available on GOV.UK or from your property tax advisor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For April 1st 2022 &#8211; March 31st 2023, the ATED valuation bands and rates are:<\/span><\/p>\n<table style=\"width: 53.0565%; border-collapse: collapse; border-style: solid; border-color: #000000;\">\n<tbody>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><b>Property Valuation<\/b><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><b>ATED Payable<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">\u00a30 to \u00a3500,000<\/span><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">No ATED to pay<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Over \u00a3500,000 to \u00a31 million<\/span><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">\u00a33,800<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Over \u00a31 million to \u00a32 million<\/span><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">\u00a37,700<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Over \u00a32 million to \u00a35 million<\/span><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">\u00a326,050<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Over \u00a35 million to \u00a310 million<\/span><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">\u00a360,900<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Over \u00a310 million to \u00a320 million<\/span><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">\u00a3122,250<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 28.5192%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Over \u00a320 million<\/span><\/td>\n<td style=\"width: 14.9428%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">\u00a3244,750<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">If your valuation of your property is within 10% on either side of a band threshold, you may apply to HMRC for a Pre-Return Banding Check (PRBC). This is to make sure that they will accept your valuation, which can help you to avoid being charged a penalty later on.<\/span><\/p>\n<h2><b>More background on ATED tax returns<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The definitions provided above are not exhaustive. Black Brick can refer you to leading tax advisors for full guidance when <\/span><a href=\"https:\/\/www.black-brick.com\/services\/buying\/\"><span style=\"font-weight: 400;\">buying a property<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, let&#8217;s take a less technical look at some of the general background of ATED tax returns on enveloped properties in the UK.<\/span><\/p>\n<h3><b>When was ATED introduced?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">ATED was introduced as part of the Finance Act 2013. It came into effect on April 1st of that year, using valuations from April 1st 2012 &#8211; the very first &#8216;initial date&#8217; from which the 5-year intervals are calculated.<\/span><\/p>\n<h3><b>Why was ATED introduced?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">ATED was introduced as part of a package to make it less attractive to own high-value UK residential property through the use of structures i.e. a company, which would allow future owners to avoid or minimise taxes such as stamp duty land tax (SDLT). <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3><b>When does ATED apply?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">ATED applies to UK residential properties owned by \u2018non-natural persons\u2019 (usually companies or equivalent) with a valuation over \u00a3500,000 on the open market.<\/span><\/p>\n<h3><b>Does ATED apply to multiple dwellings?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">ATED is calculated per property. ATED on multiple dwellings should be based on the individual valuations, with an ATED tax return filed for each property over the \u00a3500,000 threshold.<\/span><\/p>\n<h2><b>How to file an ATED tax return<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">To file an ATED tax return, you or your HMRC agent (i.e. your accountant) should register with the ATED online service.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You&#8217;ll need to know:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your registered business name<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Your Unique Taxpayer Reference (UTR)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The address, valuation and title number of each property<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Overseas businesses that need to pay ATED in the UK can also register for the online service, even if you don\u2019t have a UTR allocated by HMRC.<\/span><\/p>\n<h3><b>How much is ATED tax?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">ATED tax should be calculated per property, based on the open-market valuation and on the current ATED bands.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You should also be aware that residential properties purchased by commercial entities are also potentially subject to a higher rate of<\/span><a href=\"https:\/\/www.black-brick.com\/property-guides\/stamp-duty\/\"> <span style=\"font-weight: 400;\">Stamp Duty Land Tax<\/span><\/a><span style=\"font-weight: 400;\"> and to ATED-related<\/span><a href=\"https:\/\/www.black-brick.com\/property-guides\/capital-gains-tax\/\"> <span style=\"font-weight: 400;\">Capital Gains Tax<\/span><\/a><span style=\"font-weight: 400;\"> upon disposal.<\/span><\/p>\n<h3><b>When are ATED returns due?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">ATED returns must normally be made within 30 days of acquiring a property, or within 30 days from April 1st in subsequent years.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In a small proportion of cases, ATED returns can be made for up to 90 days. This includes new dwellings and \u2018dwellings produced from other dwellings\u2019, as discussed in more detail in the <\/span><a href=\"https:\/\/www.gov.uk\/government\/publications\/annual-tax-on-enveloped-dwellings-technical-guidance\"><span style=\"font-weight: 400;\">technical guidance<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>How to pay ATED tax<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You can pay ATED tax via the same methods as other taxes. Be aware of the processing times for different methods and ensure your payment arrives on or before the last working day before the deadline &#8211; allow for weekends and bank holidays.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The expected processing times according to the HMRC ATED guidance are:<\/span><\/p>\n<table style=\"width: 49.1775%; border-style: solid; border-color: #000000;\">\n<tbody>\n<tr>\n<td style=\"width: 63.5236%; border-style: solid; border-color: #000000;\"><b>Payment Method<\/b><\/td>\n<td style=\"width: 47.3945%; border-style: solid; border-color: #000000;\"><b>Processing Time<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5236%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Approve payment online<\/span><\/td>\n<td style=\"width: 47.3945%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Same\/next day<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5236%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Faster Payments (online\/telephone)<\/span><\/td>\n<td style=\"width: 47.3945%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Same\/next day<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5236%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">CHAPS<\/span><\/td>\n<td style=\"width: 47.3945%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Same\/next day<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5236%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Bacs<\/span><\/td>\n<td style=\"width: 47.3945%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">3 working days<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 63.5236%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">Cheque in the post<\/span><\/td>\n<td style=\"width: 47.3945%; border-style: solid; border-color: #000000;\"><span style=\"font-weight: 400;\">3 working days<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">If your payment arrives late, you may be charged a penalty. As such, it\u2019s important to remember to pay ATED tax not only annually in April, but particularly within 30 days of acquiring a high-value residential property for your business.\u00a0<\/span><\/p>\n<h2><b>Are ATED fees tax deductible?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The question of whether ATED fees are tax deductible is a complicated one and best directed at your tax advisor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, it\u2019s worth noting that in June 2017, the HMRC Capital Taxes Liaison Group Meeting discussed this specific issue.<\/span><\/p>\n<p><a href=\"https:\/\/assets.publishing.service.gov.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/647843\/HMRC_Capital_Taxes_Liaison_Group_Meeting_-_29_June_2017.pdf\"><span style=\"font-weight: 400;\">In the notes from that meeting,<\/span><\/a><span style=\"font-weight: 400;\"> HMRC said:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8220;Generally, HMRC would expect a genuine property business to be able to claim full relief from ATED. But occasionally there may be situations where relief doesn&#8217;t apply, perhaps because a &#8216;non-qualifying&#8217; individual occupies a property and pays a commercial rent which in turn is included as income in the company accounts.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8220;This was raised with relevant colleagues who advise that normal principles would apply, and that for an ATED charge to be an allowable deduction it must be incurred &#8216;wholly and exclusively&#8217; for the purposes of the property business. There is no rule that prevents ATED charges being deductible in such situations.&#8221;\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In general though, it is likely that if your ATED fees were tax deductible, they would already be covered by one of the ATED exemptions categories listed below.<\/span><\/p>\n<h2><b>ATED exemptions<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">HMRC lists nine specific ATED exemptions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Property rental businesses (special conditions for sale, demolition and conversion)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dwellings open to the public<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Property developers (inc. qualifying exchange of dwellings)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Property traders<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial institutions that acquire dwellings in the course of lending<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Properties acquired under a regulated Home Reversion Plan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dwellings occupied by certain employees<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Farmhouses occupied by a working farmer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registered social housing providers and housing co-operatives<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">ATED exemptions are not automatic: you should complete an ATED return for the property in order to claim the relief. However, you can submit a single relief claim for multiple properties, if they all fall within the same ATED exemption category.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you\u2019re expanding your portfolio, Black Brick can <\/span><a href=\"https:\/\/www.black-brick.com\/services\/investing\/\"><span style=\"font-weight: 400;\">find and secure the perfect properties<\/span><\/a><span style=\"font-weight: 400;\">, alongside referring you to leading tax specialists who will help you get the most from your investment.<\/span><\/p>\n<p><a href=\"https:\/\/www.black-brick.com\/services\/investing\/#form\"><span style=\"font-weight: 400;\">Contact our team today<\/span><\/a><span style=\"font-weight: 400;\"> to learn more.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Annual Tax on Enveloped Dwellings (ATED) is a complex area of taxation which can be often overlooked or misunderstood. In this guide we answer the most commonly asked questions on ATED. <\/p>\n","protected":false},"featured_media":7395,"template":"","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","inline_featured_image":false,"ghostkit_customizer_options":"","ghostkit_custom_css":"","ghostkit_custom_js_head":"","ghostkit_custom_js_foot":"","ghostkit_typography":""},"topic":[258],"hub":[254,255],"class_list":["post-7394","guide","type-guide","status-publish","has-post-thumbnail","hentry","topic-tax","hub-market-guides","hub-all"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ATED Tax Guide - 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