If all of the following criteria are met, an ATED return is required by 1 October 2013:
- a company (other than a company acting as trustee of a settlement or as nominee), a partnership with corporate partners or a collective investment scheme which holds UK residential property, and
- at least one single-dwelling interest was worth more than £2m on 1 April 2012 or at the date of acquisition if later, and
- the single-dwelling interest was still owned on 1 April 2013