Question 1

How often does the heritage register change?

Accepted Answer

HMRC updates the conditional exemption register irregularly and without public notice. This site takes a weekly snapshot and publishes a changelog of new listings, lapsed exemptions and altered access arrangements.

Question 2

What happens when an item leaves the register?

Accepted Answer

When a conditionally exempt item is sold or taken abroad, the deferred tax becomes payable and the public right of access ends. We flag these as lapsed exemptions.