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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, the person chargeable is considered at B6.706 and the annual chargeable amount is stated at B6.707. This article covers the mechanism for claiming reliefs from ATED before the end of the relevant chargeable period, known as 'interim relief'.

In most cases, it is necessary to submit an ATED return and make any associated payment within 30 days of the start of the chargeable period or acquisition; see B6.771 and B6.773A. Effectively, interim relief allows a taxpayer to make a provisional claim for relief during the chargeable period based on the facts at that point and on the assumption that the facts will not change for the rest of the chargeable period. This saves having to make a payment of the ATED chargeable amount,