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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 the company as a member.

dns helps to calculate ATED and file ATED returns with HMRC. Connect with us to avoid the penalty, as the ATED filing deadline is 30th April. Our award-winning accountants offer ATED online service 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 requirements 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
    • A Partnership where any of the partners is a company
    • Collective investment scheme - for example, a unit trust or an open-ended investment vehicle.

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

Contacting dns can provide you with the following advantages:

  • Assessing whether your dwelling is subject to ATED.
  • Assessing eligibility for ATED relief and exemption.
  • Registration for ATED and filing of ATED returns.
  • Error-free ATED return filing form.
  • Payment reminders and compliance with HMRC ATED regulations.
  • Assisting in appealing against the late filing penalties if crossing the ATED return deadline.

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


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