Annual tax on enveloped dwellings

A limited company owns residential property in the United Kingdom with the property valued more than £500,000 is required to pay an Annual Tax on Enveloped Dwellings (ATED). Below are the annual charge payable based on the value of your property.

ATED for 2019 and 2020

Property value1 April 2019 to 31 March 20201 April 2018 to 31 March 2019
More than £500,000 up to £1 million£3,650£3,600
More than £1 million up to £2 million£7,400£7,250
More than £2 million up to £5 million£24,800£24,250
More than £5 million up to £10 million£57,900£56,550
More than £10 million up to £20 million£116,100£113,400
More than £20 million£232,350£226,950

ATED for 2017 and 2018

Property value1 April 2017 to 31 March 20181 April 2016 to 31 March 2017
More than £500,000 up to £1 million£3,500£3,500
More than £1 million up to £2 million£7,050£7,000
More than £2 million up to £5 million£23,550£23,350
More than £5 million up to £10 million£54,950£54,450
More than £10 million up to £20 million£110,100£109,050
More than £20 million£220,350£218,200

ATED for 2015 and 2016

Property value1 April 2015 to 31 March 20161 April 2014 to 31 March 2015
More than £500,000 up to £1 million
More than £1 million up to £2 million£7,000
More than £2 million up to £5 million£23,350£15,400
More than £5 million up to £10 million£54,450£35,900
More than £10 million up to £20 million£109,050£71,850
More than £20 million£218,200£143,750

Your company must complete the Annual Tax on Enveloped Dwellings return and submit it with HM Revenue and Customs.

Seek accountants advice if you are not familiar with ATED.

In addition to ATED filing, your company must also submit company accounts and confirmation statement to Companies House, a corporation tax return and VAT returns if you are a VAT registered company to HM Revenues and Customs.

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