HMRC have published the final version of the ATED Return for the 2013-14 year. The form should be completed where a property is:
- a residential property (a dwelling);
- situated in the UK;
- valued at more than £2 million on 1 April 2012, or at acquisition if later; and
- owned, completely or partly, by a company, a partnership where one of the partners is a company or a "collective investment vehicle", for example, a unit trust or an open ended investment company.
For further information on ATED from HMRC click here.
To view the Return click here.
Please note that the Return is due by 1 October 2013.