Annual tax on enveloped dwellings returns

Once again it’s April. These days as well as meaning the end of one tax year and the start of the next this can also mean that it is time for accountants and tax advisers to consider whether ATED returns – for the annual tax on enveloped dwellings – are due on behalf of their clients.

Although most practices will have become familiar with the usual filing requirement and will be submitting ATED returns as necessary for 2019-20 there will be some who still need to get to grips with the regime and ensure that affected clients comply as necessary.

Some agents may need a gentle reminder on ATED the changes brought in from 6 April 2019 and the proposed changes to the non-resident landlord regime for corporates that is being proposed from April 2020.

When is an ATED return due?

Generally the ATED regime applies to...