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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Exemptions: Business Investment Relief: Contents

  1. RDRM34310
    An Introduction
  2. RDRM34320
    Relevant Events
  3. RDRM34330
    Qualifying Investments - Overview
  4. RDRM34340
    Qualifying Investments - Condition A overview
  5. RDRM34345
    Business investment relief Condition A: eligible trading company
  6. RDRM34350
    Business investment relief Condition A: eligible stakeholder company
  7. RDRM34355
    Business investment relief Condition A: eligible holding company
  8. RDRM34360
    Qualifying Investment - Condition B
  9. RDRM34370
    Failure to invest within 45 days
  10. RDRM34380
    Claiming business investment relief
  11. RDRM34385
    Interaction of business investment relief with Enterprise Investment Scheme (EIS) and Seed Enterprise Investment Scheme (SEIS)
  12. RDRM34390
    Potentially chargeable events: Overview
  13. RDRM34400
    Potentially chargeable events: Disposal of all or part of a holding
  14. RDRM34410
    Potentially chargeable events: Ceasing to be an eligible company
  15. RDRM34420
    Potentially chargeable events: Extraction of value rule
  16. RDRM34430
    Potentially chargeable events: 2 year start up rule
  17. RDRM34440
    Appropriate Mitigation steps
  18. RDRM34450
    Disposal proceeds
  19. RDRM34460
    Taking disposal proceeds offshore or re-investing them
  20. RDRM34470
    Amount of foreign income or gains remitted
  21. RDRM34480
    Grace periods
  22. RDRM34490
    Extension of the grace period
  23. RDRM34500
    Certificates of tax deposit (CTD)
  24. RDRM34510
    CTD - Amount that can be deposited
  25. RDRM34520
    CTD - conditions
  26. RDRM34530
    Business investment relief - order of disposals: multiple qualifying investments
  27. RDRM34535
    Business investment relief - order of disposals: qualifying and non qualifying
  28. RDRM34540
    Mixed funds
  29. RDRM34550
    Record keeping