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Check if you can and how to apply for a repayment if you’re a non-residential purchaser of property in England and Northern Ireland.
Find out what reliefs and exemptions are available for Annual Tax on Enveloped Dwellings (ATED).
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
Reduced rates of Stamp Duty Land Tax (SDLT) will apply for residential properties purchased from 8 July 2020 until 30 June 2021 and from 1 July 2021 to 30 September 2021 inclusive.
Annual Tax on Enveloped Dwellings (ATED) is an annual tax charged in respect of ‘chargeable periods’ running from 1 April to 31 March.
How to pay your annual tax on enveloped dwellings (ATED) and related Capital Gains Tax.
Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.
HMRC may check your Stamp Duty Land Tax (SDLT) return to make sure you've paid the right amount.
Find out how to register to send your Stamp Duty Land Tax (SDLT) return to HMRC if you're an agent, solicitor or organisation.
When and how to submit or change your Annual Tax on Enveloped Dwellings (ATED) return.
Rates of Stamp Duty on land transfers before December 2003
Find out how to work out the value of your property and get information about pre-return banding checks.
How to complete an SDLT4 form to tell HMRC about Stamp Duty Land Tax transactions involving companies, non-residential or mixed-use land or buildings, and leases of more than one property.
Find what to do about Land Transaction Tax when you buy land and property in Wales from 1 April 2018.
How to claim relief from Stamp Duty when instruments effect certain transactions between companies in the same group.
Land transactions in Scotland before and after 1 April 2015 - how to get an urgent Stamp Duty Land Tax certificate.
Find out when and how to submit an Annual Tax on an Enveloped Dwellings (ATED) return.
This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.
Check the availability and any issues affecting the Stamp Duty Land Tax calculator.
Check which Annual Tax on Enveloped Dwellings (ATED) chargeable amounts apply for years earlier than the current year.
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