Guidance: Capital taxation and tax-exempt heritage assets

The guidance has been updated to reflect the easements in coronavirus (COVID-19) restrictions.

Measures for closing or delaying the opening of your property have been extended until 1 April 2022.

This guide has been updated to reflect the coronavirus (COVID-19) easement for heritage assets.

Temporary changes to the scheme due to coronavirus (COVID 19) have been extended until July 2021.

Temporary changes to the scheme due to coronavirus (COVID 19) have been extended until April 2021.

The guidance on calculating the special price in Acceptance in Lieu cases where the 36% reduced rate of Inheritance Tax applies has been updated.

Information about social distancing if you are the owner of a national heritage property has been updated.

Information has been added about temporary changes to the Conditional Exemption Tax Incentive Scheme, due to coronavirus (COVID-19).

An updated version of Capital taxation and the national heritage has been added.

Guidance on the ‘Conditional Exemption Tax Incentive Scheme’ has been updated.

The guidance on capital taxation and the national heritage has been updated.

First published.