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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
, see all updates

Remittance basis: exemptions: contents

  1. RDRM34010
    Remittance basis: exemptions: exemptions - overview
  2. RDRM34020
    Remittance basis: exemptions: remittance basis charge - money paid directly to HMRC
  3. RDRM34030
    Remittance basis: exemptions: remittance basis charge - repayment by HMRC
  4. RDRM34040
    Remittance Basis: Exemptions: Relevant services provided in the UK
  5. RDRM34050
    Remittance Basis: Exemptions: Relevant services provided in the UK not included in exemption
  6. RDRM34060
    Remittance Basis: Exemptions: Relevant services provided in the UK - location of overseas property
  7. RDRM34070
    Remittance basis: exemptions: exempt property - introduction
  8. RDRM34080
    Remittance basis: exemptions: property ceasing to be exempt property
  9. RDRM34090
    Remittance Basis: Exemptions: Exempt property - public access rule
  10. RDRM34100
    Remittance Basis: Exemptions: Public access rule - Condition A - property definitions
  11. RDRM34110
    Remittance Basis: Exemptions: Public access rule - Condition A - Works of Art
  12. RDRM34120
    Remittance Basis: Exemptions: Public access rule - Condition B - available for public access at an approved establishment
  13. RDRM34130
    Remittance Basis: Exemptions: Public access rule - Condition B - approved establishment - definition
  14. RDRM34140
    Remittance basis: exemptions: public access rule - condition B - available for public access - definition
  15. RDRM34150
    Remittance Basis: Exemptions: Public access rule - Condition C - two year period
  16. RDRM34160
    Remittance Basis: Exemptions: Public access rule - Condition D - relevant VAT relief
  17. RDRM34170
    Remittance Basis: Exemptions: Exempt Property - Personal use rule - clothing, footwear, jewellery or watches
  18. RDRM34180
    Remittance Basis: Exemptions: Exempt Property - Notional remitted amount less than £1,000
  19. RDRM34190
    Remittance Basis: Exemptions: Exempt Property - Repair rule - property
  20. RDRM34200
    Remittance Basis: Exemptions: Repair rule - allowable repair premises
  21. RDRM34210
    Remittance Basis: Exemptions: Exempt property - temporary importation rule
  22. RDRM34220
    Remittance Basis: Exemptions: Temporary importation rule - countable days
  23. RDRM34230
    Remittance basis: exemptions: temporary importation rule - period of importation
  24. RDRM34240
    Remittance basis: sales of exempt property (ITA07/s809YA)
  25. RDRM34250
    Remittance basis: exempt property: disposal proceeds
  26. RDRM34260
    Remittance basis: exempt property: disposal proceeds; agency fees (ITA07/s809Z8)
  27. RDRM34270
    Remittance basis: exempt property: taking proceeds offshore or investing them (ITA07/s809Z9)
  28. RDRM34280
    Remittance basis: chargeable gains on sales of exempt property (ITA07/s809YD)
  29. RDRM34285
    Remittance basis: exempt property used to make a qualifying business investment
  30. RDRM34290
    Remittance basis: exempt property, lost, stolen or destroyed
  31. RDRM34300
    Remittance Basis: Exemptions: Business Investment Relief: Contents