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.
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.
HMRC internal manual on CGT applicable to properties that are subject to annual tax on enveloped dwellings, including guidance on computing ATED-related related gains and losses.
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.
Basic guidance on AETD covering the meaning of 'dwelling', valuing your property, chargeable amounts for different property value thresholds, and penalties.
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.
Official guidance aimed at tax payers on local government business rates, including information on your rateable value and reliefs, refunds and rebates.
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.
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.
HMRC internal manual providing guidance on private residence relief, including definitions, computation, and division of residence on separation or divorce.