Annual Tax on Enveloped Dwelling (ATED)

If a property is used or possibly used as a residence, like a flat or house, and owned by a ‘non-natural person’ (NNP), it is an enveloped dwelling for ATED purposes. The non-natural person can be a company, corporate entity or limited liability partnership with company as a member .

dns helps to calculate ATED and for filing returns for 2024-25 with HMRC. Connect with us as the last day for filing – 30th April 2024. Our award-winning accountants offer services online and in person.

Annual Tax on Enveloped Dwellings (ATED) Filing

The ATED or annual tax on enveloped dwellings is applied to residential properties with a market value of more than £500,000.

You’ll need to complete an ATED return if your property:

is a dwelling
is in the UK
was valued at more than £500,000
is owned completely or partly by a:

Company
Partnership where any of the partners is a company
Collective investment scheme - for example a unit trust or an open ended investment vehicle

Expert support around the UK

Our accounting expert limited companies team is always available to answer your questions and give you advice.

How dns accountants can help you in ATED Return Filing with HMRC?

Contacting dns can provide you with the below advantages:

Assessing whether your dwelling is subject to ATED.
Assessing eligibility for relief and exemptions from paying ATED.
Registration and filing of ATED returns.
Error-free returns filing.
Payment reminders and compliance with HMRC regulations.
Assisting in appealing against the late filing penalties.

Tax experts at dns accountants can suggest you the best property ownership structure for your business and personal financial goals.

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