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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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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


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