The annual ATED return filing period starts next month on 1 April 2023. Returns (to include Relief Declaration Returns ) and any tax due must be filed by 30 April 2023.
A new Valuation Date of 1 April 2022 will apply for the next five year period from 1 April 2023.The ATED regime applies to any UK and foreign companies, partnerships with a corporate partner and collective investment schemes holding high value property.
If you need assistance please contact Robert Drysdale, Karen Methold, Chris Cooke or James John
