HMRC has recently published updated guidance on temporary changes to HMRC’s Conditional Exemption Tax Incentive Scheme due to coronavirus. With museums, art galleries, cultural institutions and heritage properties closed, a major issue for owners of artworks, objects or heritage properties which qualify under the scheme has been how to fulfil their obligations to grant access to the public during lockdown.

In normal times, a breach of an agreement to provide access to the public could result in a tax charge. The new guidance from HMRC provides much needed answers on how to deal with public access requirements during the coronavirus outbreak.