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A charge to ATED arises for a chargeable period where there is a single-dwelling interest (SDI) in a UK dwelling with a taxable value of more than £500,000 and a company, partnership or collective investment scheme meets the ownership condition in relation to that interest on a day in the period. The conditions are discussed at B6.705. This article discusses which person is liable to pay the ATED charge. That person is referred to as the 'chargeable person'. ATED is said to be 'charged on' the chargeable person and the chargeable person is said to be 'chargeable to' the tax. The chargeable person is 'within the charge' to ATED on any chargeable day¹.

The 'chargeable person' is:

1. Ìý

   •ÌýÌýÌýÌý where a company is entitled to an SDI, the company

2. Ìý

   •ÌýÌýÌýÌý where a partnership with a corporate member is entitled to an SDI, the responsible partners²

The responsible partners for this purpose are all the members of the partnership on the first day of the chargeable period in question