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RDRM34000 | Remittance basis: exemptions: contents

From HM Revenue & Customs · Remittance Basis and Domicile Manual

Contents31 entries

  1. RDRM34010Remittance basis: exemptions: exemptions - overview
  2. RDRM34020Remittance basis: exemptions: remittance basis charge - money paid directly to HMRC
  3. RDRM34030Remittance basis: exemptions: remittance basis charge - repayment by HMRC
  4. RDRM34040Remittance Basis: Exemptions: Relevant services provided in the UK
  5. RDRM34050Remittance Basis: Exemptions: Relevant services provided in the UK not included in exemption
  6. RDRM34060Remittance Basis: Exemptions: Relevant services provided in the UK - location of overseas property
  7. RDRM34070Remittance basis: exemptions: exempt property - introduction
  8. RDRM34080Remittance basis: exemptions: property ceasing to be exempt property
  9. RDRM34090Remittance Basis: Exemptions: Exempt property - public access rule
  10. RDRM34120Remittance Basis: Exemptions: Public access rule - Condition B - available for public access at an approved establishment
  11. RDRM34130Remittance Basis: Exemptions: Public access rule - Condition B - approved establishment - definition
  12. RDRM34140Remittance basis: exemptions: public access rule - condition B - available for public access - definition
  13. RDRM34150Remittance Basis: Exemptions: Public access rule - Condition C - two year period
  14. RDRM34170Remittance Basis: Exemptions: Exempt Property - Personal use rule - clothing, footwear, jewellery or watches
  15. RDRM34180Remittance Basis: Exemptions: Exempt Property - Notional remitted amount less than £1,000
  16. RDRM34190Remittance Basis: Exemptions: Exempt Property - Repair rule - property
  17. RDRM34200Remittance Basis: Exemptions: Repair rule - allowable repair premises
  18. RDRM34210Remittance Basis: Exemptions: Exempt property - temporary importation rule
  19. RDRM34220Remittance Basis: Exemptions: Temporary importation rule - countable days
  20. RDRM34230Remittance basis: exemptions: temporary importation rule - period of importation
  21. RDRM34240Remittance basis: sales of exempt property (ITA07/s809YA)
  22. RDRM34250Remittance basis: exempt property: disposal proceeds
  23. RDRM34260Remittance basis: exempt property: disposal proceeds; agency fees (ITA07/s809Z8)
  24. RDRM34270Remittance basis: exempt property: taking proceeds offshore or investing them (ITA07/s809Z9)
  25. RDRM34280Remittance basis: chargeable gains on sales of exempt property
  26. RDRM34285Remittance basis: exempt property used to make a qualifying business investment
  27. RDRM34290Remittance basis: exempt property, lost, stolen or destroyed
  28. RDRM34300Remittance Basis: Exemptions: Business Investment Relief: Contents
  29. RDRM34100Remittance Basis: Exemptions: Public access rule - Condition A - property definitions
  30. RDRM34110Remittance Basis: Exemptions: Public access rule - Condition A - Works of Art
  31. RDRM34160Remittance Basis: Exemptions: Public access rule - Condition D - relevant VAT relief