Submitting an amended return

Tick the box if your return is an amended return that changes the information on a return you have already sent to HMRC.  You should give a brief explanation of why you are amending your return in the 'Reason for amended return' box.  For example

• you're correcting information previously submitted on your original return.
• your liability is less than previously declared because you're now eligible to claim a relief
• the dwelling has been sold or demolished with no intention to reconstruct or replace it

You should make a further return, and not amend your return, if an additional tax liability arises because of a change of circumstances for the chargeable period.

For more information see sections 47 and 48 of the ATED Technical Guidance and the ATED Returns Notice by following the links below.

ATED Technical Guidance

ATED Returns Notice