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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Exemptions: Exempt property - public access rule

Property is exempt if it meets the public access rule (ITA07/s809X(3)).

The ‘public access rule’ is based on existing HMRC relief schemes for VAT and import duty (temporary imports and items brought into the UK permanently by museums and galleries).

ITA07/S809Z provides four Conditions A to D that must all be met for the ‘public access rule’ to apply:

  • Condition A - property definition
  • Condition B - availability for public access at approved establishment
  • Condition C - relevant period in UK
  • Condition D - VAT relief rule

These Conditions are explained in the following pages of this guidance.