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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance basis: exemptions: contents

  1. RDRM34010
    Exemptions - overview
  2. RDRM34020
    Remittance basis charge - money paid directly to HMRC
  3. RDRM34030
    Remittance basis charge - repayment by HMRC
  4. RDRM34040
    Relevant services provided in the UK
  5. RDRM34050
    Relevant services provided in the UK not included in exemption
  6. RDRM34060
    Relevant services provided in the UK - location of overseas property
  7. RDRM34070
    Exempt property - Introduction
  8. RDRM34080
    Property ceasing to be exempt property
  9. RDRM34090
    Exempt property - public access rule
  10. RDRM34100
    Public access rule - Condition A - property definitions
  11. RDRM34110
    Public access rule - Condition A - Works of Art
  12. RDRM34120
    Public access rule - Condition B - available for public access at an approved establishment
  13. RDRM34130
    Public access rule - Condition B - approved establishment - definition
  14. RDRM34140
    Public access rule - Condition B - available for public access - definition
  15. RDRM34150
    Public access rule - Condition C - two year period
  16. RDRM34160
    Public access rule - Condition D - relevant VAT relief
  17. RDRM34170
    Exempt Property - The personal use rule - clothing, footwear, jewellery or watches
  18. RDRM34180
    Exempt Property - Notional remitted amount less than £1,000
  19. RDRM34190
    Exempt Property - Repair rule - property
  20. RDRM34200
    Repair rule - allowable repair premises
  21. RDRM34210
    Exempt property - temporary importation rule
  22. RDRM34220
    Temporary importation rule - countable days
  23. RDRM34230
    Temporary importation rule - period of importation
  24. RDRM34240
    Sales of exempt property
  25. RDRM34250
    Disposal proceeds
  26. RDRM34260
    Disposal proceeds: Agency fees
  27. RDRM34270
    Taking proceeds offshore or investing them
  28. RDRM34280
    Chargeable gains on sales of exempt property
  29. RDRM34285
    Exempt property used to make a qualifying business investment
  30. RDRM34290
    Exempt property, lost, stolen or destroyed
  31. RDRM34300
    Business Investment Relief: contents