Tax
ATED returns and advice in London
ATED returns and relief claims for UK homes held in companies.
What is it
What is ATED?
The Annual Tax on Enveloped Dwellings (ATED) is an annual tax on UK residential property valued at more than £500,000 that is owned by a company, a partnership with a corporate member or a collective investment scheme. It applies to UK and overseas companies alike. Individuals who own property directly are not affected.
ATED charges for 2026/27 (1 April 2026 to 31 March 2027)
| Property value | Annual charge |
|---|---|
| £500,001 – £1 million | £4,600 |
| £1 million – £2 million | £9,500 |
| £2 million – £5 million | £32,200 |
| £5 million – £10 million | £75,300 |
| £10 million – £20 million | £150,950 |
| Over £20 million | £303,450 |
The return and payment are due by 30 April at the start of each chargeable period, or within 30 days of buying a property. Values are currently based on 1 April 2022, with the next revaluation date on 1 April 2027.
Who we help
Who must file ATED returns?
A company owning a UK home worth over £500,000 must file an ATED return every year, even when a relief means no tax is due.
UK companies owning residential property
Annual ATED returns, payments and relief claims.
Overseas companies with London property
ATED compliance for non-UK companies holding UK homes.
Property rental and development businesses
Rental, developer and trader reliefs claimed via Relief Declaration Returns.
Partnerships, funds and family structures
Advice for corporate partners, collective investment schemes and complex ownership.
What’s included
What our ATED service includes
ATED liability assessment and valuation
Confirming whether ATED applies, the correct valuation band and when a revaluation is needed.
ATED returns and payment
Returns filed and tax paid by 30 April, or within 30 days of a new acquisition.
Relief Declaration Returns
Claiming rental, development, trading and other reliefs so that no ATED is payable where the rules allow.
Ongoing compliance and the 2027 revaluation
Monitoring deadlines, changes in use and the 1 April 2027 revaluation that sets bands from 2028/29.
Pricing & transparency
We believe in clear, upfront information so you know exactly what to expect. The cost of ATED compliance depends on the number of properties, the ownership structure and whether reliefs or valuations are needed. We provide a transparent quote with no hidden fees.
Price list
Pricing & transparency
We believe in clear, upfront information so you know exactly what to expect. The cost of ATED compliance depends on the number of properties, the ownership structure and whether reliefs or valuations are needed. We provide a transparent quote with no hidden fees.
Services
Related services
Corporation tax
Accurate calculation and filing of corporation tax.
Capital gains tax
Advice and preparation for capital gains tax.
VAT
VAT registration, preparation, and submission.
Written tax advice
Formal guidance on complex tax matters.
FAQ
ATED: frequently asked questions
Who has to pay ATED?
Companies, partnerships with at least one corporate member and collective investment schemes that own UK residential property valued at more than £500,000. Individuals who own property in their own name do not pay ATED.
When is the ATED return due?
The return and any tax are due by 30 April at the start of each chargeable period, which runs from 1 April to 31 March. For a newly acquired property, the return is due within 30 days of the purchase.
Do I need to file if a relief applies?
Yes. If a relief, such as property rental relief, reduces the charge to nil, you must still file a Relief Declaration Return by 30 April. Not filing can lead to penalties even though no tax is due.
How is the property valued for ATED?
Properties are currently valued at 1 April 2022, or at the date of purchase if later. The next revaluation date is 1 April 2027, which will set the bands for returns from 2028/29.
What are the penalties for a late ATED return?
Penalties start at £100 for a late return and increase the longer it remains outstanding, with interest and further penalties for late payment. We track your deadlines so returns are filed on time.
Licenses & certificates
Request a consultation
Personalised financial guidance
Speak with our experts to discuss your accounting, tax, or corporate needs. Whether you are an individual, a startup, or an established business, we provide personalised guidance and reliable advice tailored to your circumstances
