CONSULT.Outcome publishedConsultation · gov.uk

Annual Tax on Enveloped Dwellings: reducing the administrative burden for business

HMRC are consulting on ways to reduce the administrative burden for businesses within ATED (Annual Tax on Enveloped Dwellings).

Last fetched 03 May 2026 · gov.uk

Detail

HMRC wish to assist genuine commercial businesses which are entitled to claim ATED reliefs, meet their filing obligations in a way which reduces the administrative burden. We have set out two options but would consider others that are raised.

Documents

Annual Tax on Enveloped Dwellings (ATED): reducing the administrative burden for businessapplication/pdf Annual Tax on Enveloped Dwellings (ATED): Reducing the Administrative Burden for Business - Summary of Responsesapplication/pdf