The following Tax practice note provides comprehensive and up to date legal information covering:
The basic charge to ATED is explained in Practice Note: ATED—the basics. This Practice Note summarises how ATED is administered and the steps taxpayers need to take in relation to payment of ATED. This Practice Note uses various expressions and concepts used in the ATED legislation which are explained in detail in Practice Note: ATED—the basics—General defined terms.
ATED is a self-assessed tax and the duty is on the chargeable person (as defined for ATED purposes) to determine whether ATED is applicable to a property interest and submit the relevant returns along with payment of any ATED due to HMRC within the applicable deadlines.
Where the conditions for ATED are satisfied, the chargeable person must submit an ATED return to HMRC. For details on completing an ATED return, see below: Completing an ATED return.
Where the conditions for ATED to be applicable are satisfied, the chargeable person must submit an ATED return to HMRC, usually within 30 days of the date on which the chargeable person first comes within the scope of the charge to ATED (the filing date). If a person holds the interest at the start of the chargeable period, ie on 1 April, the filing date will be 30 April of the same year. Where a person
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