When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.
If ATED applies to your property, you’ll need to submit a return each year.
If you don’t complete and send your return and payment on time, you’ll have to pay a penalty and interest.
When to submit your return
Normally you need to submit your return:
- by 30 April if your property is within the scope of ATED on 1 April
- within 30 days of acquisition if your property comes within the scope of ATED after 1 April
- for a newly built property, within 90 days of the earliest of the date:
- your property becomes a dwelling for Council Tax purposes
- it’s first occupied
You should only submit your return on or after 1 April for each relevant chargeable period.
How to submit your return
You can use the ATED online service to submit your return and appoint an agent.
If you own more than one property and have tax to pay, you’ll need to complete a separate ATED return for each property.
You can also submit a Relief Declaration Return using the online service. If you’re claiming the same relief for more than one property you only need to complete one form to claim that relief.
There’s guidance available to help you complete your return.
Other ways to submit your return
If you’re unable to use the new ATED online service, you can access the old return or the Relief Declaration Return through the Returns Notice.
Changes to your return
You can amend a return or make a further return by logging on to the ATED online service.
If your original return was not submitted to HMRC using the online service, you must change your return by accessing the return form through the Returns Notice.
When to submit an amended return
You may need to submit an amended return if, for example:
- you can now claim a relief
- you’ve disposed of the property
- the information you sent was wrong
You should submit your amended return within 12 months of the end of the relevant period. For example, if the change is for the period 1 April 2017 to 31 March 2018, you should submit it by 31 March 2019.
If you submitted your original return after 1 January following the end of the relevant chargeable period, you’ll need to make any changes within 3 months of the date you submitted your original return.
When to submit a further return
You can submit a further return if a change in circumstances means your tax increases, for example you are no longer able to claim a relief.
You normally need to submit this return 30 days after the end of the chargeable period or 30 days from the start of the next chargeable period.
For example, if the change happened in the period 1 April 2017 to 31 March 2018, you should submit it by 30 April 2018.
Penalties and appeals
If you don’t file your return on time you could be charged a penalty and interest. Find out more about penalties and appeals.
Published: 24 August 2015
Updated: 31 March 2017
- Updates made to the sections on how to submit your return and changes to your return.
- Section added on registering for the new ATED online service.
- Page updated to include information about the new rate band for properties values between £500,000 and £1 million.
- First published.