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Annual Tax on Enveloped Dwellings (ATED)

Where a residential property (a dwelling) that is situated in the UK is held by a ‘non-natural person’ (NNP) an ATED charge applies.

An NNP is a company, partnership with a corporate member or a collective investment scheme.

Read our brochure to find out how this might affect you and what the tax filing requirements are.



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