The amount you’ll need to pay is worked out using a banding system based on the value of your property. If you acquire property after 1 April 2022, use the acquisition date. You must revalue the properties you owned on or before 1 April 2022 using that date. Revaluation dateĬhargeable periods that apply (1 April to 31 March)įor the 5 chargeable periods from 2023, the revaluation date is 1 April 2022. There are revaluation dates every 5 years from 1 April 2012. In some circumstances you can also ask HMRC for a Pre-Return Banding Check ( PRBC). To work out what you need to pay you’ll need to value your property using a valuation date.
Section 19 of the ATED technical guidance explains more about the meaning of ‘dwelling’. Some properties are not classed as dwellings. It includes any gardens, grounds and buildings within them.įind out about valuing different types of properties for example mixed use, more than one dwelling and multiple interests in properties. Your property is a dwelling if all or part of it is used, or could be used, as a residence, for example a house or flat.
There are reliefs and exemptions from the tax, which may mean you do not have to pay. Returns must be submitted on or after 1 April in any chargeable period. collective investment scheme - for example a unit trust or an open ended investment vehicle.partnership where any of the partners is a company.
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