How to claim ATED annual charge relief? 

Annual Tax on Enveloped Dwellings (ATED), is an annual return and tax that is due to be submitted and paid to HMRC if your limited company owns a UK residential property valued at more than £500,000. 

There are reliefs and exemptions available and please feel free to contact us at PJCO if you are unsure as to what they are! 
If you are entitled to a relief claim, this can potentially reduce your ATED charge to nil. However, you would still need to submit a Relief Declaration Return. 

Step 1: Register for ATED online services. 

What you will need: 

  • Government Gateway login details. 
  • Business’ registered name, and UTR number. 

You can set up an account using the link below – 

Step 2: If you need assistance with this, you will need to appoint an agent to submit the returns for you. 

What you will need:

Accountants’ unique authorisation number.  

Step 3: Submit a return where no charge is due. 

The return must specify which relief it relates to. It can be made for one or more properties eligible for that particular type of relief, but no property details are required on the return. 

If you’ve submitted a Relief Declaration Return and the residential property later becomes liable (relief is no longer available), a further return is required. 

If you would like some assistance or advice on your Limited Company contact us today!

If you would like some assistance or advice on How to claim ATED annual charge relief contact us today!

Please get in touch on 01273 441187 or book a discovery call with one of our expert accountants. 

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Charles Lyell

Never call an accountant a credit to his profession; a good accountant is a debit to his profession.

Charles Lyell