Do I still need to file if I claim relief?

Yes. Even if relief reduces your charge to nil, you must still file an ATED return with HMRC by 30 April at the start of each chargeable period. Failure to file can result in penalties.

When is the property revalued?

ATED uses a 5-yearly revaluation cycle. The current valuation date is 1 April 2022 for the 2023-24 to 2027-28 chargeable periods. If you acquired the property after the revaluation date, you use the acquisition price.

Is there a separate SDLT surcharge for company purchases?

Yes — companies buying residential property face an extra 5% SDLT surcharge on additional dwellings, on top of standard rates and any ATED liability (FA 2003 Sch.4ZA).

UK ATED Calculator

Annual Tax on Enveloped Dwellings

ATED is an annual tax on UK residential properties worth more than GBP 500,000 that are owned by companies ("enveloped"). The charge ranges from GBP 4,600 to GBP 303,450 depending on the property value band. Most property companies can claim relief (e.g. for property rental businesses) that reduces the charge to nil — but you still need to file an ATED return.

Frequently Asked Questions

Do I still need to file if I claim relief?+
When is the property revalued?+
Is there a separate SDLT surcharge for company purchases?+