Annual Tax on Enveloped Dwellings: returns
Source: gov.uk (2025-03-14)

When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.

If Annual Tax on Enveloped Dwellings (ATED) applies to your property, you’ll need to submit a return each year.

If you do not file your return on time you could be charged a penalty and interest. You can appeal against a penalty decision.

Read more about ATED (https://www.gov.uk/annual-tax-on-enveloped-dwellings-the-basics), including how penalties and appeals work.

When to submit your return

Normally you need to submit your return:
- by 30 April, if your property is within the scope of ATED on 1 April
- within 30 days of acquisition, if your property comes within the scope of ATED after 1 April
For a newly built property, you need to submit your return within 90 days of the earliest date when the property either:
- becomes a dwelling for Council Tax purposes
- is first occupied
You should only submit your return on or after 1 April for each relevant chargeable period.

How to submit your return

You can use the ATED online service (https://www.gov.uk/guidance/register-for-the-annual-tax-on-enveloped-dwellings-online-service) to submit your return and appoint an agent.

If you own more than one property and have tax to pay, you’ll need to complete a separate ATED return for each property.

You can also submit a Relief Declaration Return using the online service. You only need to submit one return if you’re claiming the same relief for more than one property.

Read more guidance to help you complete your return (https://www.gov.uk/government/publications/stld-annual-tax-on-enveloped-dwellings-ated).

Other ways to submit your return

Use the Check how to submit your ATED return (https://www.tax.service.gov.uk/guidance/check-how-to-submit-your-ated-return/start/are-you-based-in-uk) tool for help with:
- how and when to submit your return
- filing a return for a year before 1 April 2015
- issues using the ATED online service
Changes to your return

Sign into the ATED online service (https://www.gov.uk/guidance/register-for-the-annual-tax-on-enveloped-dwellings-online-service) to:
- amend a return
- make a further return
If your did not submit your original return using the online service, you must send an amended ATED paper return. Read the section ‘Other ways to submit your return’ for more information.

When to submit an amended return

You may need to submit an amended return if, for example:
- you can now claim a relief
- you’ve disposed of the property
- the information you sent was wrong
You should submit your amended return within 12 months of the end of the relevant period. For example, if the change is for the period 1 April 2017 to 31 March 2018, you should submit it by 31 March 2019.

If you submitted your original return after 1 January following the end of the relevant chargeable period, you’ll need to make any changes within 3 months of the date you submitted your original return.

When to submit a further return

You can submit a further return if a change in circumstances means your tax increases — for example, because you’re no longer able to claim a relief.

You normally need to submit this return either:
- 30 days after the end of the chargeable period
- 30 days from the start of the next chargeable period
For example, if the change happened in the period from 1 April 2017 to 31 March 2018, you should submit it by 30 April 2018.