7 things you need to know about ATED valuations


ATED is an annual tax payable by companies that own or part own UK residential property valued at more than £500,000. You need to complete an ATED tax return if your property is:

  • owned or partly owned by a company, partnership or collective investment scheme.
  • a dwelling (when all or part of the property is used, or could be used as a residence, for example a house or flat and includes any gardens, grounds and buildings within the property) in the UK
  • is valued at more than £500,000 on the 1st April 2017 (or at a later purchase date)

To help you to stay organised and ensure you submit a valid tax return first time, we’ve compiled a list of seven things you need to know about ATED valuations. 

7 things you need to know about ATED valuations

  1. You should instruct a RICS registered valuer, such as KCC to report the market value of any UK residential property
  2. You need a property valuation to confirm which charging band your property falls into and consequently, how much you must pay HMRC
  3. ATED returns must be submitted on or after 1st April each year
  4. Kempton Carr Croft can check if your property falls into the reliefs or exemptions.
  5. Developments and conversions can affect existing valuation figures for a charging period.
  6. For properties owned on or before 1st April 2017, the valuation date is 1st April 2017 You should use 1st April 2012 for the valuation date
  7. For properties owned AFTER 1st April 2017, the valuation date is the date that you acquired the property

For further information, please see our ‘7 frequently asked questions about ATED valuations’ article to find out when you need to submit, what charging band your property falls into and what kind of property is classed as a dwelling. 


Need advice or services?
We have an experienced team of RICS registered valuers specialising in ATED valuations. View our ATED valuation service here or contact us  to discuss your individual needs. 
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