Expert support for Annual Tax on Enveloped Dwellings (ATED) compliance.

The Annual Tax on Enveloped Dwellings (ATED) applies to UK residential properties valued above the relevant threshold, which are owned by companies, partnerships with corporate members, or collective investment schemes.

Failure to file an ATED return on time or accurately can result in significant penalties, even when no tax is due. The rules around reliefs and valuation dates are complex and must be navigated with care.

Our Expertise

At BCR we support clients with the preparation and submission of ATED returns to ensure compliance with HMRC obligations and to minimise exposure to penalties or unnecessary charges. We also help ensure your property structure remains fully compliant with current legislation.

Our Approach

ATED returns must be filed annually, even if reliefs apply to reduce the charge to nil. We assist clients in determining whether a charge applies, securing available reliefs, and making accurate and timely submissions. Our service is particularly valuable to offshore entities holding UK residential property, where visibility and proper governance are essential.

Who needs to file an ATED return:

• UK and non-UK companies owning UK residential property
• Partnerships with at least one corporate partner
• Collective investment schemes holding property in structures

Our Services

We provide support with the following:

• ATED return preparation and electronic filing with HMRC
• Valuation assistance to determine liability
• Reliefs and exemptions review and application
• Submission of nil returns where applicable
• Late filing and penalty mitigation support
• Coordination with legal advisers and property agents

Our values in action

Excellence: Returns are robust and technically accurate
Delivery: We keep to deadlines and communicate clearly
Respect: We listen to your concerns and explain options
Elegance: Complex matters are made simple and managed smoothly‍

Why BCR Pro

• In-depth experience with UK property holding structures
• Cross-border understanding for offshore entities
• Direct communication with HMRC where needed
• Coordination with your legal and tax advisers to streamline filings