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Home / Simons-Taxes / Business tax / Part B6 Property income and taxes / Division B6.7 Annual tax on enveloped dwellings (ATED)

Division B6.7 Annual tax on enveloped dwellings (ATED)

Business tax

Division B6.7 Annual tax on enveloped dwellings (ATED)

B6.701 Annual tax on enveloped dwellings (ATED)—overview
B6.702 ATED—chargeable persons
B6.703 ATED—connected persons
B6.704A Destinations for rewritten material
B6.705 ATED—charge to tax
B6.706 ATED—person liable and nature of liability
B6.707 ATED—amount of tax chargeable
B6.708 ATED—interim relief
B6.709 ATED—taxable value
B6.715 ATED—'adjusted chargeable amount'
B6.720 ATED—chargeable interests and 'single-dwelling interest' defined
B6.721 ATED—different interests held in the same dwelling
B6.722 ATED—interests held by connected persons
B6.725 ATED—meaning of 'dwelling'
B6.726 ATED—substantial performance of 'off plan' purchase
B6.728 ATED—dwelling in grounds of another dwelling
B6.729 ATED—dwellings in the same building
B6.729A Destinations for rewritten material
B6.735 ATED—acquisitions and disposals
B6.736 ATED—acquisitions and disposals by contract and conveyance
B6.740 ATED—new dwellings
B6.742 ATED—demolition of a dwelling
B6.743 ATED—conversion of dwelling for non-residential use
B6.744 ATED—damage to a dwelling
B6.744A Destinations for rewritten material
B6.745 ATED reliefs—overview
B6.746 ATED relief—property rental businesses
B6.747 ATED relief—rental property—preparation for sale, demolition etc
B6.748 ATED relief—dwellings opened to the public
B6.749 ATED relief—property developers
B6.750 ATED relief—property developers—exchange of dwellings
B6.571 ATED relief—property traders
B6.752 ATED relief—financial institutions acquiring dwellings in the course of lending
B6.752A ATED relief—regulated home reversion plans
B6.753A ATED relief —occupation by employees or partners of qualifying trade or property rental business
B6.753B ATED relief—caretaker flat owned by management company
B6.754 ATED relief—farmhouses
B6.755 ATED relief—providers of social housing etc
B6.755A ATED relief—Homes for Ukraine scheme
B6.759 Exemptions from ATED
B6.766 ATED—land sold to financial institution and leased to person
B6.771 ATED returns
B6.771A ATED relief declaration returns
B6.772 ATED return of adjusted chargeable amount
B6.773A ATED—payment of tax
B6.774 ATED enquiries, assessments and other administrative matters
B6.776 Provision of information and penalties in relation to ATED
B6.778 Destinations for rewritten material
B6.782 ...

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