Where an owner has claimed, or is considering claiming conditional exemption on heritage property, they may also wish to consider whether or not to establish a heritage maintenance fund; the income and capital of which may be used to support the conditionally exempt heritage property.

If, on the other hand, they decide that they or their descendants can no longer maintain the heritage property, they may consider disposing of the property by gift or sale to a charity or a body listed in IHTA 1984, Sch 3 or, alternately, to HMRC in lieu of tax.