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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Remittance Basis: Appendices: Appendix 2 - Residential Property

  1. For the purposes of this transitional provision, residential property is defined at Part 4 of FA03, at section 116. The definitions there include:
  • A building that is used or suitable for use as a dwelling, or is in the process of being constructed or adapted for such use. ’Building’ includes part of a building.
  • This includes an interest in or right over land that subsists for the benefit of a building
  • Examples of buildings used as a dwelling include residential accommodation for:

    • School pupils
    • Students (although refer to the exclusion below)
    • Members of the armed forces
    • It also includes an institution that is the sole or main residence of at least 90% of its residents (although refer to the exclusions below
    • Buildings used for any of the following purposes are not used as a dwelling
    • Buildings providing residential accommodation for children; a hall of residence for students in further or higher education
    • Buildings providing residential accommodation with personal care for persons there by reason of old age, disablement, past or present dependence on alcohol or drugs or a mental disorder
    • Hospitals or hospices
    • Prisons or similar establishment;
    • Hotels, inns or similar establishment
  1. Land that is or forms part of the garden or grounds of a building above, (including any building or structure on such land).

This includes an interest in or right over land

Contact

Specialist Personal Tax, PTI Advisory, Foreign Income and Remittance Basis Team