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.



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’.

Published 14 August 2013
Last updated 31 March 2022 + show all updates
  1. The technical guidance has been updated for 2022.

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

  3. First published.