How can we help

If you believe you have paid more ATED than you owed, you may be able to claim the overpayment back from HMRC.

Overpayments can happen for a number of reasons, including changes to a property, ATED relief becoming available or an incorrect calculation or payment. Given the amounts involved, checking your ATED position could result in a significant tax refund for your company.

We can review your ATED returns, check whether you have overpaid and calculate how much you could reclaim. We can then help you make the claim to HMRC and recover the money.

The amount of ATED you pay depends on the property’s value and the relevant valuation date. HMRC requires properties to be revalued every five years. For the current 2026–27 period, the relevant date is 1st April 2022, unless the property was acquired after that date, in which case the acquisition date is used. HMRC sets different tax rates for different property values, so it’s important to get the valuation right. The table below will help:

ATED valuation bands 2026-27

ATED has strict filing and payment deadlines, so getting the details right matters. We can help you work out whether ATED applies, whether tax relief is available, whether your property has the correct valuation and what you need to file and pay.

Here’s what you need to know:

• Annual returns: If a property is within ATED on 1st April, the return is normally due by 30th April.
• Properties acquired during the year: A return is generally due within 30 days of acquisition, with the tax charge prorated.
• Reliefs: You may still need to file a Relief Declaration Return even if no ATED is payable.
• Penalties: Late filing or payment can lead to penalties and interest. Penalties can also apply if valuations, relief claims or other information are incorrect.
• Valuations: ATED is based on property value bands, with properties generally revalued every five years. The current valuation period began in 2023–24 and uses property values at 1st April 2022.

We can review your ATED position, check your returns and payments, deal with HMRC queries and help correct any compliance issues.

We can help you work out your HMRC obligations, complete your return and submit it on time.

Here are the key ATED deadlines:

• Existing properties (owned on 1st April): Submit your return and pay any tax due by 30th April.
• Newly acquired properties: Submit your return and pay any tax due within 30 days of acquiring the property.
• Newly-built properties: Submit your return and pay any tax due within 90 days of the property first being occupied or becoming a dwelling for Council Tax purposes, whichever is earlier.
• Properties qualifying for full relief: You still need to submit a Relief Declaration Return by the standard 30th April deadline, even if no tax is due.