Service
ATED Return Glasgow
Fixed-fee ated return glasgow with a clear scope, practical guidance and ACCA-regulated support.
Overview
Annual Tax on Enveloped Dwellings Returns and Relief Claims
Any company, partnership with a corporate member, or collective investment scheme that owns UK residential property valued at more than £500,000 must file an ATED return with HMRC each year. ATED charges range from £4,400 to over £269,000 annually depending on property value, but most commercially-let properties qualify for full ATED relief, eliminating the charge entirely. Countify prepares ATED returns, files relief claims and ensures companies with Glasgow or Scottish residential property meet the 30 April annual deadline.

What you get
ATED Compliance for Enveloped Glasgow Properties
Companies owning residential property in Glasgow or Scotland above the £500,000 threshold must file an ATED return annually — even where a relief applies and no tax is due. The most common scenario is a limited company holding a buy-to-let or HMO property that was incorporated to avoid Section 24, but where the property value now exceeds the ATED threshold. Glasgow's West End and city centre residential properties frequently enter the ATED band as values rise. The commercial letting relief is the most widely applicable — it eliminates ATED entirely where the property is held for the purposes of a property rental business — but the relief must be actively claimed each year by filing the ATED relief declaration. Failing to file, even where no tax is due, carries automatic penalties. We handle the full ATED compliance cycle for Glasgow and Scottish property-owning companies.
Key benefits
Annual ATED return or relief declaration filed by 30 April deadline
Commercial letting relief claim for properties in a rental business
Property development and property trading relief applications
ATED charge calculation where no relief applies
Portfolio-wide review for companies holding multiple Scottish properties
Why choose Countify
ATED Return Glasgow, done right.
Countify ensures Glasgow companies with enveloped residential property meet the ATED annual deadline, claim every available relief and avoid the automatic penalties that arise from non-filing even where no tax is due.
How we work
Predictable, fixed-fee engagements.
ATED Return Glasgow starts with a free discovery call. From there, we agree the scope and fixed fee upfront, so there are no surprises on your invoice. Once instructed, we deal directly with the relevant records, authorities and software access needed for this service.
- Step 01
Free discovery call
A 20-minute chat to understand your ated return glasgow needs, deadlines, and current records.
- Step 02
Fixed-fee proposal
We confirm the ated return glasgow scope and price in writing through an engagement letter.
- Step 03
Onboarding & delivery
We collect the information needed for ated return glasgow and keep each agreed deadline visible.
For ated return glasgow, we support clients in Glasgow city centre, across Scotland, and throughout the UK via Xero, QuickBooks Online, FreeAgent and secure document sharing. Day-to-day contact is with your named accountant.
Annual Tax on Enveloped Dwellings applies to companies, partnerships with corporate members, and collective investment schemes that own UK residential property valued over £500,000. If your Glasgow limited company owns a residential property above this threshold, ATED applies.
Yes, but you will almost certainly qualify for commercial letting relief, which eliminates the ATED charge entirely. The relief must be actively claimed each year by filing an ATED relief declaration. We prepare this filing annually.
ATED charges range from £4,400 per year for properties valued £500,001 to £1 million, up to £269,450 per year for properties above £20 million. Most commercially operated properties avoid the charge through relief claims.
The ATED return or relief declaration for each charging period must be filed by 30 April. For new acquisitions, the return must be filed within 30 days of acquisition.
HMRC charges automatic penalties for late ATED filing, even where a relief applies and no tax is due. Penalties start at £100 and increase with time. We set filing reminders to ensure no Glasgow property-owning company misses the deadline.
Get started
Take control of your
numbers today.
Free, no-obligation consultation. We agree the fee upfront — no surprises.
- Expert advice
- Fixed fees
- Fast response