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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Remittance Basis: Exemptions: Public access rule - Condition B - available for public access at an approved establishment

Condition B (ITA07/s809Z(3)) is met if the property is:

  • available for public access at an approved establishment
  • is in transit to or from an approved establishment, or
  • is in storage at an approved establishment which includes any other commercial premises used by the establishment for storage.

The transit and storage criteria relate to the property becoming available or having been available for public access.