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A single dwelling interest) situated in the UK valued at more than 500,000 on 1 April 2012, or at acquisition if later owned, completely or partly, by a o company, o partnership where one of the partners is a company, or o 'collective investment vehicle' - for example, a unit trust or an open ended investment company A person that owns property in the capacity of trustee of a settlement or who is a beneficiary of a settlement is excluded from ATED and is not required to.

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This authority allows HMRC to exchange and disclose information about you with your agent and to deal with them on matters relating to the Annual Tax on Enveloped Dwellings (ATED) and ATED related Capital Gains Tax (CGT) only.

Annual Tax on Enveloped Dwellings (ATED) is an annual tax payable by a 'non-natural person' (usually a company) that owns high-value residential properties in the UK.

Overview. ATED is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.

The annual tax on enveloped dwellings (ATED) was introduced as part of a package of measures aimed at making it less attractive to hold high-value UK residential property indirectly, eg through a company, in order to avoid or minimise taxes such as stamp duty land tax (SDLT) on a subsequent disposal of the property.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232