Annual Tax on Enveloped Dwellings

Please note: Annual Tax on Enveloped Dwellings guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Annual Tax on Enveloped Dwellings
Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.

Annual Tax on Enveloped Dwellings: work out the value of your property
Find out how to work out the value of your property and get information about pre-return banding checks.

Submit your Annual Tax on Enveloped Dwellings
Register for Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.

Annual Tax on Enveloped Dwellings: reliefs and exemptions
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED) and whether you'll be able to claim them.

Annual Tax on Enveloped Dwellings Returns Notice
Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

Annual Tax on Enveloped Dwellings: returns
When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.

Annual Tax on Enveloped Dwellings (ATED) forms
Use these forms to provide information to HMRC about Annual Tax on Enveloped Dwellings (ATED).

Pay Annual Tax on Enveloped Dwellings
How to pay your Annual Tax on Enveloped Dwellings (ATED) and related Capital Gains Tax.

Capital Gains Tax on high value residential property
If you pay Annual Tax on Enveloped Dwellings (ATED), you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.

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