ATED Deadline 2026: Calendar for Company Landlords

ATED deadline calendar for 2026/27

ATED is annual, but it is not only an annual deadline. The filing date depends on why the dwelling is in scope: already owned on 1 April, acquired later, or newly built.

For the 2026/27 chargeable period, a property already within scope on 1 April 2026 normally has a 30 April 2026 filing deadline. The ATED payment date is normally the same as the filing date.

Who needs to use this ATED calendar?

ATED applies mainly to companies, partnerships with at least one corporate partner, and collective investment schemes that own UK dwellings valued at more than £500,000. The £500,000 threshold has applied for returns from 2016/17 onwards.

A property can be commercially let and still be within the ATED filing system. The difference is that a qualifying relief may reduce the charge to nil. That is a filing question, not a reason to ignore ATED.

Individual landlords who own property personally do not usually file ATED returns, but company landlords should keep ATED separate from Self Assessment, Corporation Tax, SDLT and Making Tax Digital obligations. For broader dates, use the 2026/27 landlord tax deadline calendar.

• Check every UK residential property owned by the company, not only properties with a mortgage.
• Check mixed-use and borderline properties carefully because ATED turns on whether there is a dwelling.
• Check relief annually. A relief that applied last year may not apply if occupation, letting or development facts have changed.
• Keep evidence of valuation, use and relief conditions with the company’s tax records.

2026/27 ATED charges by property value

The 2026/27 ATED annual charges apply for the period 1 April 2026 to 31 March 2027. The amounts increased by 3.8% from 1 April 2026, based on the September 2025 CPI, rounded down to the nearest £50.

Use the property’s ATED valuation band, not the company’s balance sheet carrying value or the current asking price. If no relief applies, the relevant annual charge is as follows.

Which valuation date applies for the 2026/27 ATED return?

For the 2026/27 ATED period, properties owned on or before 1 April 2022 use the 1 April 2022 revaluation date. Properties acquired after 1 April 2022 use the acquisition date as the valuation date.

The valuation must be in pounds sterling, on an open-market willing buyer, willing seller basis. HMRC expects a specific amount, not a valuation range.

Do not automatically use the current 2026 market value for a property held since before 1 April 2022. The ATED valuation cycle means the 1 April 2022 value continues to drive the 2026/27 band for those properties.

• Keep the valuation report, comparable evidence or calculation file.
• Record whether the valuation was prepared internally or by a professional valuer.
• Use the acquisition date for post-1 April 2022 purchases.
• Use a specific figure such as £1,240,000, not a range such as £1.2 million to £1.3 million.

Relief claims: nil charge still means a deadline

Many company-owned dwellings are within the ATED regime but qualify for relief. The practical trap is filing, not necessarily paying. If the relief reduces the charge to nil, the company still needs to claim relief in the ATED system.

Where the same relief is being claimed for more than one property, a Relief Declaration Return may reduce admin because one return can cover multiple properties for the same relief type. If tax is payable, HMRC’s guidance says a separate ATED return is needed for each property.

Review relief before filing. A dwelling used differently part-way through the year may need a further return or amended return rather than being left until the next 1 April cycle.

• Rental business relief is not automatic just because rent is received.
• Development, trading and other reliefs depend on the actual facts and evidence.
• Connected-party occupation can affect relief availability.
• Keep board minutes, letting agreements and occupation records where they support the relief claim.

New acquisitions, new builds and SDLT: separate clocks

If a company acquires a UK dwelling after 1 April 2026 and the property comes within ATED, the ATED return is normally due within 30 days of acquisition. The payment date follows the same filing date rule.

For a newly built property, the ATED return is due within 90 days of the earliest date when the property either becomes a dwelling for Council Tax purposes or is first occupied.

Do not confuse ATED with SDLT. The free company dwelling purchase SDLT calculator above helps estimate SDLT on acquisition, but SDLT and ATED are separate taxes with separate filing deadlines. For the SDLT timing rules, see the SDLT filing deadline guide.

• On acquisition, diarise ATED immediately alongside SDLT, Companies House and loan completion tasks.
• For new builds, track both Council Tax status and first occupation because the earlier event starts the ATED clock.
• If a relief applies from day one, file the relief claim by the ATED deadline rather than waiting for HMRC to ask.
• Use the correct ATED payment reference so HMRC allocates the payment to the right return.

Step by step

1. 1

   List company-owned UK dwellings

   Start with every UK residential property owned wholly or partly by the company, corporate partnership or collective investment scheme during the 2026/27 ATED period.

2. 2

   Confirm the correct valuation date

   Use 1 April 2022 for properties owned on or before that date. Use the acquisition date for properties acquired after 1 April 2022.

3. 3

   Check the ATED band and relief position

   Place each dwelling into the correct 2026/27 value band and decide whether an ATED relief reduces the charge in part or to nil.

4. 4

   File the right return by the right date

   For properties already in scope on 1 April 2026, submit on or after 1 April 2026 and normally by 30 April 2026. For later acquisitions, use the 30-day rule. For new builds, use the 90-day rule.

5. 5

   Pay or evidence nil liability

   If ATED is payable, pay by the same deadline as the filing date. If relief reduces the charge to nil, keep evidence supporting the relief claim.

6. 6

   Monitor changes through the year

   Disposals, changes of use, occupation changes and loss of relief can create amended or further return requirements before the next annual ATED cycle.

A worked example

A limited company owns a UK residential property on 1 April 2026. The property was owned before 1 April 2022, so the company uses the 1 April 2022 ATED valuation. The valuation is £1,250,000 and no relief applies.

This shows why the valuation band matters. A company-held dwelling valued at £1,250,000 falls into the £9,450 annual charge band for 2026/27 unless a valid relief reduces the charge.

Frequently asked questions