Does ATED apply to residential property held in a company?

The charge is banded by property value, revalued every five years, with the lowest band starting at £500,000 and the charge rising steeply for higher-value properties into six figures a year at the top end. Even where relief reduces the charge to nil, an ATED return must still be filed by 30 April at the start of each chargeable period.

Relief Declaration Returns are simpler to complete than full returns and are used where a full relief, such as commercial letting to a third party, applies for the whole period.

Most straightforward buy-to-let companies letting to unconnected tenants on a commercial basis qualify for full relief and pay no ATED, but must still file annually, and missing the deadline brings automatic penalties even where no tax is due.

ATED becomes a real cost where a company holds a high-value property for a connected person's own occupation, such as a family member living rent-free, since the letting relief does not apply and the charge is payable in full.

Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.

Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.