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B6.771 ATED returns

ATED is administered by HMRC on a self assessment basis. The duty to make returns and payments applies automatically where the necessary conditions are met and without the need for HMRC to issue a notice to file a return. This article discusses ATED returns, amended returns and filing deadlines. For payment of ATED see B6.773A.

Where tax is charged on a person for a chargeable period with respect to an SDI, that person must deliver to HMRC a return, called an 'annual tax on enveloped dwellings return' or 'ATED return' for the period with respect to the interest¹. The ATED return must generally be delivered electronically using the HMRC online service²). HMRC recommend registering for the online service by 1 April for the relevant chargeable period (eg by 1 April 2024 for the 2024/25 period). A paper version of the return can be used if taxpayers cannot access the online service or if they still need to file a return for a chargeable period before 1 April 2015³.

Taxpayers must also