HM Revenue & Customs (HMRC) keeps a database of tax-exempt heritage assets. The database gives details of assets exempt from Capital Gains Tax and Inheritance Tax and how you can see them.
You can search the database for:
If anything is missing or incorrect on the database of tax-exempt heritage assets please contact HMRC Trusts and Estates
You can also obtain details of access to specific works of art.
You can get further details on access dates from the:
Search for exempt land, buildings and their contents
Search for exempt works of art (Opens new window)
Search for exempt collections of works of art and other objects
