TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Annual tax on enveloped dwellings goes online

HMRC has recently updated its page “Annual Tax on Enveloped Dwellings (ATED): returns and Returns Notice” to note that the current online return forms will be withdrawn on 31 March 2018.

From 1 April 2018 you must:

  • use the ATED Online Service to send a return for all years from 1 April 2015; or
  • phone the ATED Helpline if you can’t use the ATED Online Service, or to get a paper return for years before 1 April 2015.

HMRC advises to allow up to two weeks for a paper return to be delivered. Readers are reminded that ATED returns for the year 1 April 2018 to 31 March 2019 must be filed by 30 April 2018. The relevant ATED tax must also be paid by that date. If there is no tax to pay and other conditions are met, this is also the deadline to submit a relief declaration return.