ATED filing deadline approaching for 2026/27
Companies holding high-value UK residential property need to ensure their annual tax on enveloped dwellings (ATED) returns are filed by the end of April. With the deadline approaching, what do you need to do?
The ATED applies to companies that own UK residential property valued above £500,000. Returns must be submitted annually, even where no tax is due, for example because reliefs apply. The filing deadline for the 2026/27 ATED return is 30 April 2026, covering the chargeable period from 1 April 2026 to 31 March 2027. Any tax due must also be paid by this date. The current rates can be viewed here.
Common errors include failing to submit a return where a relief is available, or overlooking properties that fall within the regime due to changes in valuation or ownership structure. Late filing can result in automatic penalties, even where no tax is payable. Companies within scope should review their property holdings and confirm whether an ATED return is required. Where reliefs apply, these must still be claimed through the return to avoid unnecessary charges. Submitting on time avoids penalties and keeps compliance obligations up to date.
Related Topics
-
Elevate your HMRC complaint
If complaining to HMRC gets you nowhere you can ask the Adjudicator’s Office (AO) to review your case. The process can be trickier than it ought to be. What problems might you encounter and how can you avoid them?
-
HMRC targets landlords using third-party data
HMRC has confirmed that it is using information received from third parties to identify landlords who may not have declared all of their rental income. The latest compliance campaign highlights the department's increasing use of data matching to tackle errors and omissions. What should landlords do?
-
MONTHLY FOCUS: TAX CONSIDERATIONS FOR BUY-TO-LET PROPERTY
Running a letting business is a very popular option. However, there have been a number of changes over the way that profits from property businesses are taxed in recent years. In this month's focus, we consider the tax considerations you need to keep in mind when buying property to let, and look at how the rental profits are calculated for tax purposes.
This website uses both its own and third-party cookies to analyze our services and navigation on our website in order to improve its contents (analytical purposes: measure visits and sources of web traffic). The legal basis is the consent of the user, except in the case of basic cookies, which are essential to navigate this website.