Submitting a further return (also known as a Return of Adjusted Chargeable Amount)

Tick the box if your return is a further return. You are required by law to send a further return where additional tax is due.  You should provide a brief explanation of why you are submitting a further return in the “reason for further return” box.  For example:

• a claim to relief is no longer available;  
• an acquisition has increased the value of your single dwelling interest so that it is now chargeable in a different band.  

A further return must be made by 30 April following the end of the chargeable period to which it relates.   For example if you need to file a further return for the 2016/17 chargeable period you must do so by 30 April 2017.

However, where an event occurs after the end of a chargeable period which increases your liability, a further return must be delivered within 30 days after the event which gave rise to that additional liability.

For further information see sections 47 and 48 of the ATED Technical Guidance and the ATED Returns Notice.

ATED Technical Guidance

ATED Returns Notice