If ATED applies to your property, you’ll need to submit a return each year.
If you don’t complete and send your return and payment on time, you’ll have to pay a penalty and interest.
When to submit your return
Normally you need to submit your return:
- by 30 April if your property is within the scope of ATED on 1 April
- within 30 days of acquisition if your property comes within the scope of ATED after 1 April
- for a newly built property, within 90 days of the earliest of the date:
- your property becomes a dwelling for Council Tax purposes
- it’s first occupied
You should only submit your return on or after 1 April for each relevant chargeable period.
How to submit your return
If you own more than one property and have tax to pay, you’ll need to complete a separate ATED return for each property.
You can also submit a Relief Declaration Return using the online service. If you’re claiming the same relief for more than one property you only need to complete one form to claim that relief.
There’s guidance available to help you complete your return.
Other ways to submit your return
If you’re unable to use the new ATED online service, you can access the old ATED return or the Relief Declaration Return through the Returns Notice.
Changes to your return
You can amend a return or make a further return by logging on to the ATED online service.
If your original return was not submitted to HMRC using the online service, you must change your return by accessing the ATED Return form through the Returns Notice.
When to submit an amended return
You may need to submit an amended return if, for example:
- you can now claim a relief
- you’ve disposed of the property
- the information you sent was wrong
You should submit your amended return within 12 months of the end of the relevant period. For example, if the change is for the period 1 April 2017 to 31 March 2018, you should submit it by 31 March 2019.
If you submitted your original return after 1 January following the end of the relevant chargeable period, you’ll need to make any changes within 3 months of the date you submitted your original return.
When to submit a further return
You can submit a further return if a change in circumstances means your tax increases, for example you are no longer able to claim a relief.
You normally need to submit this return 30 days after the end of the chargeable period or 30 days from the start of the next chargeable period.
For example, if the change happened in the period 1 April 2017 to 31 March 2018, you should submit it by 30 April 2018.
Penalties and appeals
You could be charged a penalty and interest if:
If you disagree with an HMRC decision about your ATED return, for example a penalty or determination, you may be able to challenge it by appealing.
You have 30 days from the date of the decision to write and tell HMRC the grounds on which you’re appealing.
ATED Processing Team