Commentary

B6.771 ATED return

Business tax
Business tax | Commentary

B6.771 ATED return

Business tax | Commentary

ATED—Administration and payment of tax

B6.771 ATED return

HMRC is responsible for the administration and collection of ATED1.Where tax is charged on a person for a chargeable period with respect to an SDI, the person must deliver to an officer of HMRC a return, called an 'annual tax on enveloped dwellings return' for the period with respect to the interest2. The ATED return must generally be delivered electronically (which from 1 April 2018 must be done using the HMRC online service3). A paper version of the return can be used if taxpayers cannot access the online service or if they need to file a return for a chargeable period before 1 April 20154. Taxpayers must also use HMRC's online service if they want to appoint an agent to submit returns on their behalf as form 64-8 does

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