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Contents

Official guidance
Remittance Basis and Domicile Manual

RDRM34000 · Remittance basis: exemptions

  • RDRM34010 · Exemptions - overview
  • RDRM34020 · Remittance basis charge - money paid directly to HMRC
  • RDRM34030 · Remittance basis charge - repayment by HMRC
  • RDRM34040 · Relevant services provided in the UK
  • RDRM34050 · Relevant services provided in the UK not included in exemption
  • RDRM34060 · Relevant services provided in the UK - location of overseas property
  • RDRM34070 · Exempt property - introduction
  • RDRM34080 · Property ceasing to be exempt property
  • RDRM34090 · Exempt property - public access rule
  • RDRM34120 · Public access rule - Condition B - available for public access at an approved establishment
  • RDRM34130 · Public access rule - Condition B - approved establishment - definition
  • RDRM34140 · Public access rule - condition B - available for public access - definition
  • RDRM34150 · Public access rule - Condition C - two year period
  • RDRM34170 · Exempt Property - Personal use rule - clothing, footwear, jewellery or watches
  • RDRM34180 · Exempt Property - Notional remitted amount less than £1,000
  • RDRM34190 · Exempt Property - Repair rule - property
  • RDRM34200 · Repair rule - allowable repair premises
  • RDRM34210 · Exempt property - temporary importation rule
  • RDRM34220 · Temporary importation rule - countable days
  • RDRM34230 · Temporary importation rule - period of importation
  • RDRM34240 · Remittance basis: sales of exempt property (ITA07/s809YA)
  • RDRM34250 · Remittance basis: exempt property: disposal proceeds
  • RDRM34260 · Remittance basis: exempt property: disposal proceeds; agency fees (ITA07/s809Z8)
  • RDRM34270 · Remittance basis: exempt property: taking proceeds offshore or investing them (ITA07/s809Z9)
  • RDRM34280 · Remittance basis: chargeable gains on sales of exempt property
  • RDRM34285 · Remittance basis: exempt property used to make a qualifying business investment
  • RDRM34290 · Remittance basis: exempt property, lost, stolen or destroyed
  • RDRM34300 · Business Investment Relief
  • RDRM34100 · Public access rule - Condition A - property definitions
  • RDRM34110 · Public access rule - Condition A - Works of Art
  • RDRM34160 · Public access rule - Condition D - relevant VAT relief
  1. Remittance basis: exemptions: contents
  2. Remittance Basis: Exemptions: Public access rule - Condition A - property definitions

RDRM34100 | Remittance Basis: Exemptions: Public access rule - Condition A - property definitions

From HM Revenue & Customs · Remittance Basis and Domicile Manual

Page archived change in legislation.

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