If your company owns high-value residential property in the UK, you may need to file an Annual Tax on Enveloped Dwellings (ATED) return — and the next deadline is fast approaching.
At Yorkshire Accountancy, we help businesses across Hull, Cottingham, and the UK stay compliant with property tax requirements, including ATED.
What is ATED?
ATED is a tax charged on UK residential properties valued over £500,000 that are owned by “non-natural persons” — typically limited companies, partnerships with company members, or collective investment schemes.
If no exemption applies, your company will need to both file an ATED return and pay the applicable tax.
Key Filing Deadlines
If your company owns a property subject to ATED as of 1 April 2025, the return for the 2025/26 period (covering 1 April 2025 to 31 March 2026) must be filed by 30 April 2025.
If the property is acquired after 1 April 2025, the return is due within 30 days of acquisition.
💡 Paper returns are available if needed, but must be requested from HMRC with enough time for processing.
Late returns may incur penalties, so it’s important to act promptly.
ATED Rates for 2025/26
| Property Value | Annual Charge |
| £500,001–£1 million | £4,450 |
| £1 million–£2 million | £9,150 |
| £2 million–£5 million | £31,050 |
| £5 million–£10 million | £72,700 |
| £10 million–£20 million | £145,950 |
| £20 million+ | £292,350 |
Note: If the property was only owned for part of the year, the charge may be reduced proportionately.
Valuation Dates
- For properties owned on or before 1 April 2022, the valuation used is from 1 April 2022.
- For properties acquired later, use the date of acquisition.
Exemptions & Reliefs
Not all high-value properties are subject to the ATED charge. The following types of properties are exempt:
- Hotels and guest houses
- Boarding school accommodation
- Student halls of residence
- Care homes
Companies may also claim relief if:
- The property is rented out on a commercial basis to unconnected tenants
- The property is under development or refurbishment
- It’s part of a qualifying property trade
These reliefs must still be claimed by submitting a relief declaration return.
Need help with your ATED return?
We handle the full process — from determining liability to submitting your return on time.
📞 Get in touch with Yorkshire Accountancy today for expert support with property-related taxes.
