Changes to ATED reporting

The new rules on annual tax on enveloped dwellings come into force from 1 April 2018

If you have clients affected by the annual tax on enveloped dwellings (ATED) you need to be aware of the new reporting service.

What is changing?

For 2018/2019 returns need to be filed online from 1 April 2018 and the old forms will be withdrawn from 31 March 2018.

In the past, where the ATED online service was not used, the ATED return could be filed by post using the old ATED online return form or, where appropriate, an old online relief declaration return form.

However, HMRC made it clear that these forms will be decommissioned sometime after April 2017 and it has now announced that from 1 April 2018 all ATED forms must be submitted using the new ATED digital service. The old online forms will be withdrawn on 31 March 2018.

HMRC has said that ‘taxpayers can prepare for the annual reporting period and appoint their agent if they haven’t already done so but should note that they will not be able to submit a return for the 2018/19 chargeable period until 1 April 2018'.

2018/2019 returns also see charges increase by 3%. The charges are:

Property value                                  Annual chargeable amount

                                                       2017 to 2018             2018 to 2019

£500,001 to £1,000,000                  £3,500                        £3,600

£1,000,001 to £2,000,000               £7,050                        £7,250

£2,000,001 to £5,000,000               £23,550                      £24,250

£5,000,001 to £10,000,000             £54,950                      £56,550

£10,000,001 to £20,000,000          £110,100                   £113,400

£20,000,0001 and over                   £220,350                   £226,950


Further information

Register for the ATED digital service.

Read ACCA's guidance on ATED and the new digital service, as well as the autumn Budget 2017 increases to ATED

Technical guidance from HMRC is also available.