B6.708 ATED—interim relief
Interim relief is essentially a mechanism for claiming reliefs from ATED before the end of the relevant chargeable period.
In most cases, it is necessary to submit an ATED return and make any associated payment within 30 days of the start of the chargeable period (or acquisition). Effectively, interim relief allows a taxpayer to make a provisional claim for relief during the chargeable period based on the facts at that point and on the assumption that the facts will not change for the rest of the chargeable period. This saves having to make a payment of the ATED chargeable amount, wait until after the period before claiming a relief (when circumstances are fully known) and apply for a refund of the tax already paid.
Where, within the chargeable period, the dwelling has only been used for a relievable purpose up to the point of making the return, then interim relief may be claimed for the whole of the chargeable period1. As noted above, this is because interim relief is claimable based on the facts at the date the return is made and treats all days following that date as having the same facts as the date the return is made. It cannot be claimed on anticipated future events, such as an expectation to meet the conditions of a relief at a future date when those conditions are not met at the date the return and claim for interim relief is made2.
If the facts change