RDRM34000 - Remittance basis: exemptions: contents

1. RDRM34010

   Exemptions - overview
2. RDRM34020

   Remittance basis charge - money paid directly to HMRC
3. RDRM34030

   Remittance basis charge - repayment by HMRC
4. RDRM34040

   Relevant services provided in the UK
5. RDRM34050

   Relevant services provided in the UK not included in exemption
6. RDRM34060

   Relevant services provided in the UK - location of overseas property
7. RDRM34070

   Exempt property - Introduction
8. RDRM34080

   Property ceasing to be exempt property
9. RDRM34090

   Exempt property - public access rule
10. RDRM34120

    Public access rule - Condition B - available for public access at an approved establishment
11. RDRM34130

    Public access rule - Condition B - approved establishment - definition
12. RDRM34140

    Public access rule - Condition B - available for public access - definition
13. RDRM34150

    Public access rule - Condition C - two year period
14. RDRM34170

    Exempt Property - The personal use rule - clothing, footwear, jewellery or watches
15. RDRM34180

    Exempt Property - Notional remitted amount less than £1,000
16. RDRM34190

    Exempt Property - Repair rule - property
17. RDRM34200

    Repair rule - allowable repair premises
18. RDRM34210

    Exempt property - temporary importation rule
19. RDRM34220

    Temporary importation rule - countable days
20. RDRM34230

    Temporary importation rule - period of importation
21. RDRM34240

    Sales of exempt property
22. RDRM34250

    Disposal proceeds
23. RDRM34260

    Disposal proceeds: Agency fees
24. RDRM34270

    Taking proceeds offshore or investing them
25. RDRM34280

    Chargeable gains on sales of exempt property
26. RDRM34285

    Exempt property used to make a qualifying business investment
27. RDRM34290

    Exempt property, lost, stolen or destroyed
28. RDRM34300

    Business Investment Relief: contents