Use the tables in this booklet to calculate National Insurance contributions (NICs) for employees and for whom NICs are payable under contribution Table letters A, H, J, M and Z.

These employer guides are for current and previous tax years, each explains tax law relating to:

• employee travel, including
  • expenses payments
  • benefits
• the valuation of non-cash benefits received by any taxpayer
  • on or after 6 April 1998 in connection with termination of employment
  • from an employer-financed retirement benefits scheme

This guide tells you what you need to know and do about Class 1A National Insurance contributions (NICs). It explains when Class 1A NICs are due and how they are worked out, reported and paid.

Manual calulation Tables B to D.

This guidance explains which tax codes employers must change and how to change them and which codes to carry forward ready for the new tax year on 6 April.

These statistics are for tax year 1990 to 1991, to tax year 2018 to 2019.

For previous years please see the National Archives website.

These statistics are for tax year 1999 to 2000, to tax year 2018 to 2019.

For previous years please see the National Archives website.

Main features of Income Tax (1948-present) and National Insurance contributions (1975-present).

You can find all tables for previous years on the National Archives website.

These statistics are for tax year 1990 to 1991, to tax year 2017 to 2018.

For previous years please see the National Archives website.

Overview

ATED is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.

You’ll need to complete an ATED return if your property:

• is a dwelling
• is in the UK
• was valued at more than:
  • £2 million on 1 April 2012, or at acquisition if later, for returns from 2013 to 2014 onwards
  • £1 million on 1 April 2012, or at acquisition if later, for returns from 2015 to 2016 onwards
  • £500,000 on 1 April 2012, or at acquisition if later, for returns from 2016 to 2017 onwards
• is owned completely or partly by a:
  • company
  • partnership where one of the partners is a company
  • ­collective investment scheme – for example a unit trust or an open ended investment vehicle

Returns must only be submitted on or after 1 April in any chargeable period.

There are reliefs and exemptions from the tax, which may mean you don’t have to pay.

Meaning of ‘dwelling’

Your property will be a dwelling if all or part of it is used, or could be used as a residence, for example a house or flat. It includes any gardens, grounds and buildings within them.

Find out about valuing different types of properties for example mixed use, more than one dwelling and multiple interest properties.

Some properties aren’t classed as dwellings. These include:

• hotels
• guest houses
• boarding school accommodation
• hospitals
• student halls of residence
• military accommodation
• care homes
• prisons

Section 19 of the ATED technical guidance explains more about the meaning of ‘dwelling’.

Value your property

To work out what you need to pay you’ll need to value your property.

In some circumstances you can also ask HM Revenue and Customs (HMRC) for a Pre-Return Banding Check (PRBC).

What you need to pay

The amount you’ll need to pay is worked out using a banding system based on the value of your property.

Chargeable amounts for 1 April 2017 to 31 March 2018

Chargeable amounts for 1 April 2016 to 31 March 2017

Chargeable amounts for 1 April 2015 to 31 March 2016

Chargeable amounts for chargeable period 1 April 2014 to 31 March 2015

Chargeable amounts for chargeable period 1 April 2013 to 31 March 2014

Section 6 and 7 of the ATED technical guidance tells you more about how to work out the charge if:

• you only own the dwelling for part of a year
• you claim a relief for part of the year

When you buy your property you may also have to pay Stamp Duty Land Tax. There’s a higher rate for corporate bodies.

If you sell your property you may also have to pay ATED-related Capital Gains Tax.

Submit your return and pay

You can use the ATED online service to submit your return and appoint an agent.

You’ll then need to pay anything you owe.

Other ways to submit your return

If you’re unable to use the new ATED online service, you can access the old return or the Relief Declaration Return through the Returns Notice.

Penalties and appeals

Penalties

You could be charged a penalty and interest if:

• you don’t file your return on time
• you fail to pay on time
• you submit an inaccurate return

Appeals

If you disagree with an HMRC decision about your return, for example a penalty or determination, you may be able to challenge it by appealing.

You have 30 days from the date of the decision to write and tell HMRC the grounds on which you’re appealing.

Write to:

Get help

If you need any help or further information you can call the ATED helpline.