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Brief
Her Majesty’s Revenue and Customs (HMRC) issued an update regarding Annual Tax on Enveloped Dwellings: returns. The update provides guidance on when to submit a return, how to submit it, and the implications of not filing on time, including penalties and interest. If ATED applies to your property, you will need to submit a return each year by a specified deadline, which may vary depending on circumstances such as the acquisition date or relief claims.
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