ated returns and payment

Key Dates

1 April 2012 - valuation date of the property (we recommend using our professional valuer if the estimated value at this date is 1.5m or higher)

1 April 2013 - ATED commences for 2013/14 tax year (1st April 2013 - 31st March 2014)

1 October 2013 - First ATED return is due for 2013/14 tax year (transitional arrangement)

31 October 2013 - First ATED payment is due for 2013/14 tax year (transitional arrangement)

30 April 2014, 30 April 2015 etc. - Subsequent ATED returns and payments are due for 2014/15, 2015/16 etc. tax years

HMRC could charge interest and penalties if the ATED returns/payments are not made by the above due dates (ATED returns are required to be filed with HMRC even if a relief is available and no ATED is due, as these reliefs must be formally claimed each year in the annual ATED return).