In April ATED will apply to a new banding of properties, those between £500,000 and less than £1m.
The annual charge will be £3,500. The current bandings are:
More than £1m but not more than £2m
More than £2m but not more than £5m
More than £5m but not more than £10m
More than £10m but not more than £20m
More than £20m
HMRC is working on a new digital service for this tax and is seeking feedback from agents.
A private invitation Access to HMRC’s ATED digital service is by invitation only. If you are interested in taking part, with HMRC support available, please send the following information via email with the subject line ATED Private Beta Volunteer: