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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance basis: exemptions: public access rule - condition B - available for public access - definition

For the purposes of Condition B of the public access rule available for public access means that the property is:

  • on public display at the establishment
  • held by an approved establishment RDRM34130 and is made available to the public on request for viewing or for educational use, or
  • held by the establishment for public exhibition in connection with the sale of the property.

Some property qualifying under the public access rule will be on permanent display at an approved establishment. Other works will have been lent to a museum or art gallery as part of temporary exhibition - perhaps of the work of a particular artist.

The second bullet above might apply to articles that are too fragile to be on permanent display.

Prior to 6 April 2012, property brought into the UK for public display in connection with its sale to satisfy the public access rule meant that if that property was sold in the UK a charge arose (refer to RDRM34080 Property ceasing to be exempt).

Since 6 April 2012, property brought to the UK for public display and subsequently sold in the UK may not result in a UK charge to tax if all of the conditions as set out at s809YA are met (refer to RDRM34070 Exempt property - Introduction).