{
  "url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/note",
  "json_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013/note.json",
  "legislation": "uksi/2013/1844",
  "legislation_title": "The Annual Tax on Enveloped Dwellings (Returns) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/annual-tax-on-enveloped-dwellings-returns-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nATED is a new tax introduced through Part 3 of the Finance Act 2013.\nA chargeable person must deliver to an officer of Revenue and Customs the return required in accordance with sections 159 (annual tax on enveloped dwellings return) and 160 (return of adjusted chargeable amount) of the Finance Act 2013.\nThese regulations specify the form and content of those returns.\nRegulation 1 contains the citation and commencement.\nRegulation 2 defines certain terms used in the Regulations.\nRegulation 3 contains the provisions for making a return.\nRegulation 4 is concerned with the delivery of returns and the provision of information by electronic communication.\nRegulation 5 contains the provisions for validation of an electronic communication and incorporation of an electronic validation process.\nThe Schedule contains the information which the Commissioners may require a chargeable person to include in an ATED return.\nA Tax Information and Impact Note covering this instrument was published on 20 March 2013 and is available on the HMRC website at http://hmrc.gov.uk/thelibrary/tiins.htm (Corporate Tax, Taxation of high-value UK residential property held by certain non-natural persons). It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1844/note",
    "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."
}