The Annual Tax on Enveloped Dwellings (ATED) charge is part of a package of tax measures to tackle perceived stamp duty land tax avoidance and ensure that owners of “enveloped” high-value UK residential property pay their fair share of tax.

If a property qualifies for a relief from the ATED charge, this relief must be claimed by submitting a Return to HMRC. Eight new Returns have been released to enable reliefs to be claimed more easily.

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