Annual Tax on Enveloped Dwellings (ATED) – Filing Deadline 30 April 2025

26 March 2025

A Cornish beach house viewed through the RRL viewfinder, representing property tax and ATED compliance

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ATED Filing Deadline for the 2025/26 Tax Year

As we are now approaching the filing deadline of 30 April 2025 for the ATED year 1 April 2025 – 31 March 2026, it is time for companies to consider whether they fall within the ATED regime and are required to submit an ATED return or ATED relief declaration (if a relief is available) for the 2025/26 tax year.

For the ATED year 1 April 2025 – 31 March 2026, if your company owns an interest in UK residential property valued over £500,000 at 1 April 2022 (or the acquisition date if later), then it is likely that the company will need to submit an ATED return or ATED relief declaration return (if a relief is available) for the 2025/26 ATED year (1 April 2025 – 31 March 2026) by 30 April 2025.

When to File an ATED Return or Relief Declaration

Any residential property interests held by a relevant entity at 1 April 2025, worth more than £500k at the valuation date of 1 April 2022 (or the acquisition date if acquired later than that), will fall within the regime and have to file a return or ATED relief declaration return with HM Revenue & Customs (HMRC) by 30 April, in the relevant year (being 30 April 2025), or 30 days from the date of acquisition if acquired in a year (although in some exceptional cases this can be 90 days).

Next Steps

Companies and partnerships with limited company partners should consider the valuations at 1 April 2022 of any residential properties held, and consider arranging a formal valuation of any residential properties owned by a relevant entity where you consider the value at 1 April 2022 may be sufficiently close to the £500,000 threshold (or be close the upper limit of a valuation band), if this has not been considered  since April 2023 (when the new valuation date was introduced). The next valuation date for ATED will be 1 April 2027 (applying to the 2027/28 ATED year).

Further Information

Detailed tax advisory ATED Guidance here

For more tax insights, make sure you explore our Tax Advisory Services.

Need Assistance from a Chartered Tax Advisor?

If you think this might affect your company (or partnership with partners that are limited companies), please do not hesitate to contact our dedicated team of expert Tax Specialists.

If your company was previously within the ATED regime, we will contact you as usual regarding the preparation of the 2025/26 ATED return/ATED relief declaration return.