Those who are subject to the provisions relating to ATED should by now have submitted their returns to HMRC. Any tax which is due in accordance with the ATED return should be submitted by 31st October 2013.
There are two important points to note:
1. Revised returns are required in certain circumstances where, for example, a relief ceases to apply;
2. Further returns will be required if you remain subject to the provisions of ATED. The next return is due (together with any tax) on 30th April 2014 and thereafter annually.