Annual Tax on Enveloped Dwellings (ATED) Deadline
Readers are reminded that the filing and payment date for the ATED return period 1 April 2014 – 31 March 2015 was on the 30th April 2014. There were special rules for the first chargeable period 1 April 2013 to 31 March 2014.
In addition, there are two 90 day filing dates provided for in the legislation for ‘new dwellings’ and ‘dwellings produced from other dwellings’ (see section 159 of Finance Act 2013 and section 26 of the ATED Technical Guidance). The ATED basics page on the HMRC website has also now been updated to reflect the new charges for 2014–15 as a result of Budget 2014.