Guidance

Annual Tax on Enveloped Dwellings: technical guidance

Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.

From:
HM Revenue & Customs
Published
14 August 2013
Last updated
1320 JanuaryMarch 2023 — See all updates

Documents

Annual Tax on Enveloped Dwellings (ATED): technical guidance

ODT, 210 KB

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Details

Most residential properties (dwellings) are owned directly by individuals. But in some cases a dwelling may be owned by a company (or other collective investment vehicle).

In these circumstances the dwelling is said to be ‘enveloped’ because the ownership sits within a corporate ‘wrapper’ or ‘envelope’.

CompaniesYou must revalue theiryour property every 5 years in line with ATED legislation. The 2023 to 2024 chargeable period is a revaluation year.

If Companiesyou mustacquired a property:

  • on or before 1 April 2022 — use 1 April 2022 as the valuationrevaluation date
  • after of 1 April 2022 or— use the date ofyou acquisitionacquired ifit later,as tothe revaluevaluation their properties.

    date
Published 14 August 2013
Last updated 1320 JanuaryMarch 2023 + show all updates

  1. Information has been added about the date to use to value or revalue your property.

  2. Information has been added about 1 April 2023 to 31 March 2024 being a revaluation year. Companies must revalue their properties.

  3. Paragraph 41A3 'Homes for Ukraine' Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to tell you that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.

  4. The technical guidance has been updated for 2022.

  5. An update to the links to the online return and how to obtain a paper return.

  6. First published.