Property of any description that derives from relevant foreign income is exempt property if it meets the temporary importation rule. Property meets the temporary importation rule if the total number of countable days is 275 or less1.
Countable UK days
A countable day is a day on which, or on a part of which, the property is in the UK and its presence might be regarded as a remittance2.
However, a day is not a countable day if, on that day or any part of that day3:
- Ìý
(a)ÌýÌýÌýÌý the property meets the personal use rule (see E6.330B)
- Ìý
(b)ÌýÌýÌýÌý the property meets the repair rule (see E6.330C)
- Ìý
(c)ÌýÌýÌýÌý (from 6 April 2013) the property has been lost, stolen or destroyed, not recovered and no compensation has been received4
- Ìý
(d)ÌýÌýÌýÌý the notional remitted amount in relation to the property is less than £1,000, or
- Ìý
(e)
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Web page updated on 17 Mar 2025 17:46