ATED—administration and payment of tax
ATED—administration and payment of tax

The following Tax practice note provides comprehensive and up to date legal information covering:

  • ATED—administration and payment of tax
  • What returns need to be submitted to HMRC?
  • ATED return
  • Deadlines for submitting an ATED return
  • Return of adjusted chargeable amount
  • Relief declaration return
  • Completing an ATED return
  • How do I find out the taxable value of my property interest?
  • What is a pre-return banding check (PRBC)?
  • What if a relief is available?
  • More...

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.

What returns need to be submitted to HMRC?

ATED return

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.

Deadlines for submitting 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 acquires a property interest

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