Annual Tax on Enveloped Dwellings (ATED)


ATED is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.

You will need to complete an ATED return if you have a single property, which meets all of the below conditions:

  1. 1. The Property is owned by the LTD Company
  2. 2. The Property is a Residential Property
  3. 3. The single Property alone is worth more than £500,000

If answer to all of the above are "Yes" – ATED is required by HMRC

We will be happy to file ATED return at following fees:

  • 1 Property = £150 ex vat
  • 2 Properties = £275 ex vat
  • 3 Properties = £400 ex vat
  • 4 or more properties = Please email us to get best quote

The returns are to be prepared and filed by 30 April every year. Reliefs are available.

You could be charged a penalty and interest if you do not file your return on time or you do not pay tax on time.


If this is for you, please contact us on 020-8239-4999 or email at dhruv@doshiaccountants.co.uk to organise the next step.