ATED for a chargeable period must be paid no later than the filing date for the ATED return for that period (ie the return and payment are due by the same deadline)1.
Details of the filing deadlines for ATED returns are at B6.771. The effect is that the following payment deadlines apply:
- Ìý
•ÌýÌýÌýÌý for SDIs held on 1 April in a chargeable period, the payment deadline is 30 days from this date
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Web page updated on 17 Mar 2025 15:05