HMRC have updated their online guidance for the annual tax on enveloped dwellings, as “Information has been added to tell you the date to use to value or revalue your property”.
The guidance as a whole covers:
- Meaning of ‘dwelling’
- Value your property
- What you need to pay
- Submit your return and pay
- Penalties and appeals
- Get help
See also our related news item ATED – HMRC issue reminder about revaluations at the end of last month.
Related content from Claritax Books
Property Investment, by Satwaki Chanda, is a major work for serious property investors and their professional advisers. The text leads the reader through the cycle of property ownership, from acquisition to eventual disposal. At each stage, the complex tax issues are clearly explained and fully illustrated.