HMRC letter to Annual Tax on Enveloped Dwellings (ATED): non-filers
25 Jan 2021
HMRC’s Wealthy External Forum have issued a briefing to forum members regarding a letter to be sent to corporates who appear to have purchased a dwelling/residential property worth £500,000 or more from 1 April 2020 and have not filed an ATED return. It is proposed that the letter will be sent to corporates in October 2020. However, HMRC note the dates that letters are to be issued may be subject to change.
Briefing dated 13 October 2020