Property hub / ATED
Does your company owe ATED?
The yearly charge on UK homes over £500,000 held by a company: the 2026/27 charge, whether a relief takes it to nil, and the returns still due.
Checked against legislation and HMRC guidanceCharges for 1 April 2026 to 31 March 2027Updated 3 October 2026
At 1 April 2022, or its value when bought if later.
All ATED bands for 2026/27
How ATED works
ATED is a yearly charge on a UK dwelling worth more than £500,000 held by a company or similar body. The charge depends on the value band. Reliefs, most commonly for property let commercially to unconnected tenants, reduce it to nil, but a Relief Declaration Return is still due by 30 April each year.1
Valuation dates
Properties are valued every five years. The value at 1 April 2022 is used for 2023/24 to 2027/28, and the next revaluation is at 1 April 2027, used from 2028/29.2 A property bought later uses its market value on the date bought, usually the price paid.
Returns and deadlines
The return for each chargeable period is due by 30 April, at the start of the period. A property bought during the year needs a return within 30 days, and a new building within 90 days.3 One Relief Declaration Return can cover several properties claiming the same relief.
Gains on sale
ATED-related Capital Gains Tax was abolished from April 2019. A company now pays corporation tax on any gain.
Common questions
Do I pay ATED if my company lets the flat to a tenant?
Not if it is let commercially to someone not connected with the company. You claim property rental business relief by filing a Relief Declaration Return by 30 April. Letting to a shareholder or their family does not qualify.
Is ATED charged on property owned personally?
No. ATED applies only to companies, partnerships with a company member and collective investment schemes.
Sources (3)
- HMRC, 'Annual Tax on Enveloped Dwellings: the basics' (GOV.UK, updated 4 March 2026); 'Annual Tax on Enveloped Dwellings: reliefs and exemptions' (GOV.UK).
- Finance Act 2013, s 102.
- FA 2013, s 159; HMRC, 'Annual Tax on Enveloped Dwellings returns' (GOV.UK).
A company holding a home?
We file ATED returns and relief declarations, and check whether the structure still makes sense.