ATED filing deadline approaching for 2026/27
Companies holding high-value UK residential property need to ensure their annual tax on enveloped dwellings (ATED) returns are filed by the end of April. With the deadline approaching, what do you need to do?
The ATED applies to companies that own UK residential property valued above £500,000. Returns must be submitted annually, even where no tax is due, for example because reliefs apply. The filing deadline for the 2026/27 ATED return is 30 April 2026, covering the chargeable period from 1 April 2026 to 31 March 2027. Any tax due must also be paid by this date. The current rates can be viewed here.
Common errors include failing to submit a return where a relief is available, or overlooking properties that fall within the regime due to changes in valuation or ownership structure. Late filing can result in automatic penalties, even where no tax is payable. Companies within scope should review their property holdings and confirm whether an ATED return is required. Where reliefs apply, these must still be claimed through the return to avoid unnecessary charges. Submitting on time avoids penalties and keeps compliance obligations up to date.
Related Topics
-
Loan Charge settlement offers begin to land
HMRC has begun sending formal settlement offers to individuals and employers with outstanding Loan Charge liabilities, alongside detailed new guidance explaining how offers will be calculated and how long recipients have to respond. What’s the full story?
-
The hidden income tax benefit of marriage
You recently got married and a relative joked that you can save lots of money because of the tax breaks for married couples. As a newlywed are you entitled to a reduction in your income tax bill?
-
September deadline to opt out of winter fuel payment
Pensioners whose income is over £35,000 have only days left to opt out of the 2026/27 Winter Fuel Payment and avoid having it recovered through the tax system. What do you need to know?