Ownership review
We establish whether the company or other ownership vehicle falls within the ATED regime.
ATED is a separate annual regime affecting certain companies and other non-natural persons that own higher-value UK residential property. A property can require an ATED filing even where a statutory relief reduces the cash charge to nil.
We first establish whether the entity and dwelling fall within ATED, identify the relevant valuation and then distinguish between a chargeable return, a Relief Declaration Return and a genuine exemption.
Approximate property value and use are sufficient for the initial enquiry.
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ATED depends on the owner, whether the property is a dwelling, the relevant valuation and whether a statutory relief or exemption applies.
A statutory relief can reduce the annual ATED charge to nil while still leaving a Relief Declaration Return requirement. A genuine exemption operates differently.
We establish whether the company or other ownership vehicle falls within the ATED regime.
The property is considered against the statutory dwelling definition rather than assuming every building is in scope.
The correct ATED valuation date and band are identified before the annual charge is calculated.
Rental-business, development and other statutory relief conditions are reviewed on the facts.
We distinguish a chargeable return from a Relief Declaration Return or an exemption.
The deadline depends on whether the property is already held on 1 April or enters the regime later.
Entity, property type and ownership interest are established first.
The relevant valuation date and property value are identified.
Use of the dwelling and connected occupation are reviewed against the statutory conditions.
The correct ATED or Relief Declaration Return is prepared for approval and filing.
The annual charge for 1 April 2026 to 31 March 2027 starts at £4,600 for the lowest chargeable band and rises substantially for higher-value dwellings.
A property acquired after 1 April generally has a 30-day filing deadline if it enters ATED, while certain newly built dwellings have a 90-day deadline. Relief should therefore be checked before assuming that no return is needed.
Current property-value bands and annual charges for the 2026/27 chargeable period.
ATED basics ↗Current annual, acquisition and newly built property filing deadlines.
ATED return guidance ↗ATED generally applies where a relevant non-natural person owns an interest in a UK dwelling above the statutory value threshold, subject to reliefs and exemptions.
No. A qualifying rental-business relief can reduce the charge to nil, although a Relief Declaration Return can still be required.
For property already within scope on 1 April, the normal deadline is 30 April. Acquisitions and newly built dwellings can have different deadlines.
Chargeable properties can require separate returns, while Relief Declaration Returns can operate differently where the same relief applies to several properties.
The relevant statutory valuation date depends on when the property was acquired and the current ATED revaluation cycle.
Yes. Ownership of a qualifying UK dwelling through an overseas company can still fall within ATED.