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Useful links on property tax

Handpicked resources from around the web providing guidance, commentary and updates on property taxes in the UK.

Looking for ICAEW guidance on property taxation? Find the latest updates and expert analysis at our property taxes hub.

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Annual tax on enveloped dwellings (ATED)

Annual Tax on Enveloped Dwellings: technical guidance

HMRC

Detailed ATED guidance covering the charge to tax, chargeable interest and 'single-dwelling interest', the definition of 'dwelling', acquisitions and disposals, new dwellings, conversions, demolitions, reliefs, exemptions, administration, and payment.

Annual Tax on Enveloped Dwellings: reliefs and exemptions

HMRC

An overview of reliefs available for properties that meet specific criteria and exemptions for charitable companies, public bodies, and bodies established for national purposes with links to detailed ATED technical guidance.

Business rates

Business rates relief

GOV.UK

Guidance on the reliefs available on business rates for small businesses, businesses in rural areas, charities and community amateur sports clubs, businesses starting up or relocating to an enterprise zone, and businesses suffering financial hardship.

Business rates on GOV.UK

GOV.UK

Official guidance aimed at tax payers on local government business rates, including information on your rateable value and reliefs, refunds and rebates.

Business rates: delivering more frequent revaluations

GOV.UK

Government consultation on increasing the frequency of property revaluations. The original consultation closed in July 2016 but Spring Statement 2018 announced that the next property revaluation for business rates will be in 2021.

Principle private residence relief

Private Residence Relief: HS283 Self Assessment helpsheet

HMRC

Annually updated helpsheet explaining the relief available on the disposal of a private residence. Sections cover who qualifies, CGT for non-residents, Letting Relief, calculating partial relief, residence for a dependent relative, and disposal of a settled property by trustees.

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