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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for failure to pay on time: rules for specific taxes: Annual Tax on Enveloped Dwellings (ATED): overview

The penalty rules for failure to pay Annual Tax on Enveloped Dwellings (ATED) on time came into force on 17 July 2013 and apply to the failure of a person to make payments of ATED in full and on time.

To decide whether a person is liable to a penalty you need to know the due date and the penalty date.

ATED Return Due Date

Where the filing date is 30 April within the chargeable period the due date is that 30 April.

Where the filing date falls after 30 April in the chargeable period the due date is that later filing date.

Return of Adjusted Amount Due Date

Where the filing date is 30 April after the end of the chargeable period the due date is that 30 April.

Where the filing date falls before the 30 April after the chargeable period the due date is that earlier filing date.

The penalty date is 31 days after the due date. However, CH155480 where the ATED is payable under an assessment in the absence of a return, or as a result of the amendment or correction of a return.

A person is liable to

  • an initial penalty if an amount of ATED is unpaid at the penalty date, and
  • two further penalties if an amount remains unpaid 5 and 11 months after the penalty date.

FA09/SCH56

FA13/SCH34

FA13/SCH35