If your company, partnership or investment scheme owns or partly owns a UK residential property valued at more than £500,000, you are responsible for submitting a chargeable return for ATED to HM Revenue and Customs (HMRC) on or after 1st April in any tax year, detailing the value of the property. Based on this report, HMRC will calculate what tax you are required to pay.

Our approach
At Windrush Associates, our specialist surveyors will provide detailed, trusted valuations of residential properties for ATED purposes.

We understand the careful balance between business costs and returns, and recognise that tax payments are a major consideration. Whether it is a family-owned business or a national partnership, owning one or multiple properties, our surveyors are experts in ensuring that your property is accurately valued. This will make certain that the tax you are charged is correct, giving you peace of mind that there will be no unexpected tax penalties.

We aim for our expert valuations and ATED guidance to support you in making sound financial decisions relating to your property and tax responsibilities.

Windrush Associates ATED valuation services
We are able to assess all categories of residential property, including houses, bungalows, flats and mixed-use developments. We can also assess property of non-standard construction to provide our considered opinion of its value.
Our expert valuations will enable you to confirm whether the value of your property falls within the scope of ATED and, if so, which tax band the property fits in. This is helpful in mitigating the risk of miscalculating ATED tax and the resulting penalties.

We will develop a detailed, evidence-based market valuation report, which complies with HMRC’s ATED valuation requirements. Valuations for tax purposes often need to be reported for a specific, frequently historical date. Our experienced surveyors are able to meet this need, along with accurate revaluation figures required for ATED returns.

Acting as your appointed ATED agent, Windrush Associates Chartered Surveyors will determine the value of the building(s) to enable you to submit a chargeable return for ATED.

On appointing Windrush Associates to handle your annual ATED submission, our professional service will provide you with:

• Initial consultation – Personalised and dedicated consultation prior to the valuation to ensure any specific considerations or concerns are included in the inspection.
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  Onsite survey – A detailed inspection of the property to ascertain the current market value.
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  Backdated valuation – If a historic valuation is required for ATED purposes, we will discuss this with you and carry out the necessary research to provide you with one.
  Survey report – An accurate property market value report for the ATED submission date.
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  Professional liaison – Direct liaison with your appointed accountant.
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  Representation with HMRC – Negotiation, on your behalf, with HMRC should they raise any queries regarding the value provided. This could, for example, include speaking with HMRC about the accuracy of the valuation and robust methods for its calculation or meeting with the District Valuer and making formal representation.