Guidance

Heritage management plans: guides for conditional exemption

Read an example heritage management plan and get detailed guidance on how to prepare one for conditional exemption.

Documents

Preparing a heritage management plan (NE63)

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Conditional exemption and heritage management plans (NE64)

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Details

Get detailed guidance on heritage management plans:

  • guide NE63 states how to prepare a heritage management plan and has an example plan
  • guide NE64 is an introduction to conditional exemption and heritage management plans

You can also read HMRC’s guidance on conditional exemption (also known as heritage relief or capital exemption) and the overview on conditional exemption and heritage management plans.

Published 10 July 2008