ATED Returns & Relief Declarations Deadline Reminder (2026/27)

15th April 2026

Deadline Approaching for ATED forms

If you have a residential property which is worth more than £500,000 and is held in a company, then you will be required to complete an Annual Tax on Enveloped Dwellings (ATED) form. The deadline is fast approaching with all ATED forms for the annual chargeable period 1 April 2026 to 31 March 2027 tax year being due for filing by 30^th April 2026.

All ATED forms must be filed online with HMRC through your own or your agent’s government gateway login and if you have not filed an ATED form online previously you will be required to register for ATED services through your government gateway login.

The ATED charge is based on the taxable value of the property. Properties are revalued for ATED purposes every five years. The last revaluation date was 1 April 2022, and it is this value, or if acquired after 1 April 2022 the properties cost, that will determine whether the properties fall within the scope of ATED for the 2026/27 period.

There are various ATED reliefs available, such as for property rental businesses and property developers and farmhouses occupied by a farm worker. The rules for claiming the relief should be checked closely as occupation by a non-qualifying individual may deny the relief being available. Where a relief applies it must be claimed on a relief declaration return which must be submitted to HMRC by 30 April 2026.