Course Details

Some solicitors and legal practices do say that ATED is the most overlooked tax, and it is very easy to miss the compliance matters on ATED. Also, there is no requirement within the legislation for HMRC to issue a filing notice for an ATED return. The penalties legislation is the same as other tax returns. Therefore, clients can easily rake up to £1,600.00 of late filing fees. In February 2025 HMRC have sent out one to many letters (nudge letters) – ATED avoidance Qualifying Business Property Relief. The benefit would be for practitioners to ensure that they clients are compliant with ATED and in turn introduce a new revenue stream for the practice and / or expand on an existing ATED services revenue stream. Also, when clients are not fully compliant you will learn what steps to take to get clients complaint. We also look at the HMRC nudge letters.


In this course, Viral Haria covers the following topics:

  • Brief history
  • ATED Valuation
  • ATED charge
  • ATED Relief and possible relief claims
  • HMRC nudge letters
  • Time limits
  • HMRC penalties on late submission and late payment of ATED liabilities


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CPD Course Speaker

Tax Acute Ltd

Viral Haria

Viral is a Fellow of the Association of Chartered Certified Accountants (ACCA), Member of the Chartered Institute of Taxation (CIOT) and Member of the Chartered Institute of Management Accountants (CIMA). He is also the Branch Chair the Harrow and North London Branch. With over 13 years of experience in UK tax matters, his practice offers tax consultancy and tax compliance services to a wide spectrum of corporate and private clients. Over the years, the practice has developed a wealth of knowledge and expertise with UK property taxes.

In spare time Viral is a keen rambler and hiker, with regular visits to the Chilterns, South Downs, exploring the beautiful British countryside.