{
  "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013",
  "json_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013.json",
  "id": "uksi/2013/1844",
  "title": "The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013",
  "short_title": "Annual Tax on Enveloped Dwellings (Returns) 2013",
  "long_title": "These Regulations, which come into force on 12 August 2013 provide the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”) with the authority to prescribe the form and content of an ATED return.",
  "citation": "S.I. 2013/1844",
  "type": "uksi",
  "year": "2013",
  "number": "1844",
  "version": "current",
  "date": "2013-07-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "ATED returns",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Delivery of Returns",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Validation of electronic communication",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "INFORMATION TO BE CONTAINED IN AN ATED RETURN",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2013-07-22",
      "size": 32872,
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/pdf/uksi_20131844_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1844/pdfs/uksi_20131844_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2013-07-22",
      "size": 11226,
      "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/pdf/uksiem_20131844_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2013/1844/pdfs/uksiem_20131844_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2013/29",
      "title": "Finance Act 2013",
      "url": "https://openlegislation.uk/finance-act-2013",
      "provisions": [
        "schedule/33/paragraph/1"
      ]
    },
    {
      "id": "ukpga/1999/16",
      "title": "Finance Act 1999",
      "url": "https://openlegislation.uk/finance-act-1999",
      "provisions": [
        "section/133"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1844",
    "retrieved_at": "2026-10-29T00:46:54.415346+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}