ATED Reminder: Key Deadlines

Posted: 22 February 2026

If you have a company owning UK residential property you must be aware of your obligations under the Annual Tax on Enveloped Dwellings (ATED) legislation and ensure you don’t overlook your obligations. Here is a quick refresher.

What is ATED?

ATED is an annual charge that may apply where UK residential property valued at more than £500,000 is owned by a company, a partnership with a corporate member, or a collective investment vehicle. Even where no tax is ultimately payable, there is often still a requirement to submit an ATED return to claim an available relief.

Annual Filing and Payment Deadlines

For each chargeable period (running from 1 April to 31 March):
– ATED returns must be filed by 30 April at the start of the period; and
– ATED charges must also be paid by 30 April, where applicable.

For example, the ATED return for the 2026/27 chargeable period will be due by 30 April 2026.

Late filing or late payment can result in penalties and interest, even where the charge is reduced to nil by reliefs.

Common ATED Reliefs

Many property-owning entities will qualify for reliefs that reduce the ATED charge to nil. Common examples include:
– Properties let to third parties on a commercial basis;
– Properties held for property development or trading;
– Dwellings open to the public;
– Farmhouses occupied for farming purposes.

Relief must be actively claimed each year through the ATED return — it is not automatic.

The Next ATED Valuation Date: 1 April 2027

One of the most important upcoming milestones for ATED is the next statutory valuation date of 1 April 2027.

ATED operates on fixed five-year valuation cycles. The current values are based on property values on 1 April 2022, which apply for chargeable periods from 1 April 2023 to 31 March 2028.

This means:
– A new valuation will be required on 1 April 2027;
– That valuation will apply to ATED returns from 1 April 2028 onwards;
– Properties may move into a higher or lower ATED band depending on market conditions.

While 2027 may feel some distance away, early planning is sensible — particularly where valuations are likely to sit close to an

ATED band threshold or where portfolio values have changed significantly.

When Should You Review Your Position?

We recommend a review if:
– You have acquired UK residential property;
– The use of a property has changed (e.g. previously let, now vacant);
– Ownership structures have been reorganised;
– You are unsure whether reliefs continue to apply;
– You have not recently revisited your ATED exposure.

How RJP LLP Can Help

RJP LLP advises on all aspects of ATED compliance, including:
– Determining whether ATED applies;
– Preparing and submitting ATED returns;
– Identifying and claiming available reliefs;
– Advising on valuation requirements and timing;
– Supporting clients with HMRC enquiries and disputes.

If you would like to discuss your ATED obligations, or begin planning for the 1 April 2027 valuation date, please contact your usual RJP LLP adviser or email partners@rjp.co.uk.