Guidance and regulation

Find out about Annual Tax on Enveloped Dwellings (ATED), what you need to pay and how to appoint an agent or adviser to act on your behalf.

• From: HM Revenue & Customs
• Updated: 22 November 2023

Register for Annual Tax on Enveloped Dwellings (ATED) service to submit your returns online.

• From: HM Revenue & Customs
• Updated: 20 March 2023

Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).

• From: HM Revenue & Customs
• Updated: 11 November 2022

When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.

• From: HM Revenue & Customs
• Updated: 12 March 2020

If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.

• From: HM Revenue & Customs
• Updated: 6 April 2019

How to pay your annual tax on enveloped dwellings (ATED) and related Capital Gains Tax.

• From: HM Revenue & Customs
• Updated: 24 August 2022

Find out how to work out the value of your property and get information about pre-return banding checks.

• From: HM Revenue & Customs
• Updated: 20 March 2023

Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.

• From: HM Revenue & Customs
• Updated: 4 March 2021

Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.

• From: HM Revenue & Customs
• Updated: 22 November 2023