Updated: An update to the links to the online return and how to obtain a paper return.
Most residential properties (dwellings) are owned directly by individuals. But in some cases a dwelling may be owned by a company (or other collective investment vehicle).
In these circumstances the dwelling is said to be ‘enveloped’ because the ownership sits within a corporate ‘wrapper’ or ‘envelope’.
Local copy of ATED_Technical_guidance.pdf
https://www.gov.uk/government/publications/annual-tax-on-enveloped-dwellings-technical-guidance
seen at 16:34, 22 March in Publications on GOV.UK.Email this to a friend.