Withdrawals

On occasions, depositors may ask for the temporary return of items in their collection. These are sometimes referred to as temporary withdrawals. For example, to help answer an enquiry or for use in an exhibition or event. The deposit agreement should outline the terms of temporary returns, including any notice period. Good practice should consider: 

• Authority: Ensure the person withdrawing the items has authority from the depositor or owner to do so. For example, proof that they are the depositor/owner and/or a letter of authority. 

• Documentation: Record details of the withdrawal and its return. For example, use a signed temporary return receipt/form, a withdrawal register or add information to your collections management system. We have created a Temporary Return Receipt template.  

• Advice: Provide advice and support to the depositor on security and preservation of the items during the withdrawal. For example, advise on how to display and exhibit items safely and securely. 

You should consider creating a Loan Policy which outlines your archive service’s general approach to loans (out), including temporary returns to depositors.  

If a particular part of the collection is being returned regularly by the depositor and taking up a lot of staff resources, the archive services may consider returning it to the depositor.  

Occasionally, the depositor or owner may request to permanently withdraw the collection or items from the collection. Reasons for this can include: 

• Resourcing: Concerns over resourcing and the sustainability of the archive service mean the depositor asks for the collection back or to be transferred to another service. 

• New archive service: The depositor is setting up its own archive service for its organisation. 

• Sale: The depositor or owner wishes to sell the collection and/or asks the archive service to purchase the collection. This can be common when a collection is inherited by an individual. 

• Claims for restitution or repatriation: See the Restitution and repatriation section for more details. 

If a depositor or owner approaches an archive service about permanently withdrawing a collection, then good practice includes: 

• Transparency: Acknowledge any request in writing promptly and be clear, open and transparent in your communication throughout, including when you intend to next be in touch.  

• Research: Review the deposit agreement and other documentation to understand the terms of deposit, including any mention of withdrawal. Undertake research to ensure that the organisation or individual owns the collection and/or has the authority to withdraw. This might include asking them to provide evidence (e.g. correspondence, deposit agreements, wills). This is particularly important where the original depositor has passed away, and an heir is now claiming ownership. In these circumstances, it is useful to seek legal advice and check whether the collection might benefit from Conditional Exemption and other tax incentives (see Links and resources). 

• Charges: Some deposit agreements include clauses about charging depositors for permanent withdrawals. For example, to cover the costs of storage, cataloguing or conservation. If it does, you will need to decide whether to charge or not, including the ethical implications. 

• Copies: Some deposit agreements include clauses about making copies of collections before a permanent withdrawal. If it does, you will need to consider whether to undertake this. 

• Approval: Check whether anyone in your organisation needs to formally approve the withdrawal. For example, a governing body, senior manager or registrar (if the service is part of a museum). 

• Documentation: Ensure you document the whole process, including correspondence, approvals and, if applicable, records of what is withdrawn, including receipts. 

Where the depositor or owner wishes to sell the collection and/or asks the archive service to purchase the collection, you will need to consider the following: 

• Value: Does the historical and cultural value of the collection justify purchase? Does it still fit your Collections Development Policy? What is the reputational risk of not purchasing the collection? Has there been an independent valuation of the collection? 

• Tax incentives: Are there any tax incentives that could assist with the purchase? For example, Acceptance in Lieu and Cultural Gift Scheme (see Links and resources for further information). 

• Funding: Could external funding help with the purchase? For example, the Friends of the Nations’ Libraries, the ACE/V&A Purchase Grant Fund and the National Heritage Memorial Fund (see Links and resources for further information).

• Export: If a private sale could lead to the collection leaving the United Kingdom consider whether it meets the Waverley criteria. Any item which meets these criteria can be placed under a temporary export deferral. This provides an opportunity for an archive service to fundraise and purchase it.

• Ethics: The National Archives guidance does allow for the sale of a collection by a depositor (see below), but the archive service may wish to consider other ethical considerations if it decides to purchase or fundraise for purchase. Will the purchase unintentionally increase market prices? Could the money be put to a better use? Are there any ethical concerns with the funders – have you undertaken due diligence?  

• Documentation: Record details of the purchase including any information about due diligence and decision-making

Whether in response to requests or through their own research, archive services are increasingly needing to consider the return of collections to their original owners (restitution) or place of origin (repatriation), especially where they were acquired illegally or unethically. For example: 

• The Wellcome Collection has committed to returning around 2,000 sacred manuscripts to the Jain religious community. 

• The British Library has undertaken research to identify Nazi looted books and manuscripts and returned some items.  

• There have been calls for the return of manuscripts stolen by the British in 1868 from Maqdala, Ethiopia, which are held in various UK libraries. 

• The repatriation of records from the Foreign and Commonwealth Office Migrated Archives at the UK National Archives. 

• The return of the Book of Deer from the University of Cambridge to Scotland. 

Archive services should outline how they will respond to requests for restitution and repatriation (including for deposited collections) in a Restitution and Repatriation Policy or an existing policy, such as a Collections Development Policy or De-accessioning Policy.  

There is very little archives sector guidance about restitution and repatriation. However, although aimed at English museums, many of the principles in Arts Council England’s Restitution and Repatriation: A Practical Guide for Museums apply to archive services in the United Kingdom. It encourages “proactive action in a spirit of transparency, collaboration and fairness” whilst also recognising “every situation is different”. Section 2 includes good advice on working through a claim, including assessing it legally and ethically. Further general guidance about restitution and repatriation can be found in the Links and resources section.  

Deposited collections provide an additional layer of complexity since the item or collection is not owned by the archive service. It would be easy for the archive service to simply defer responsibility to the depositor. However, we encourage collaboration with depositors. This will ensure that decisions are transparent, ethical and fair, whilst also maintaining good relationships with its depositors, the communities it serves, and claimants. For example, it could help: 

• Coordinate between the depositor and the claimant. 

• Research ownership history and provenance. 

• Guide the depositor on best practice and ethics. 

• Record decisions, communications and advice to demonstrate transparency. 

If the depositor is not known, then the archive service will need to attempt to trace them. We explore this in the Abandoned deposits section in more detail. 

In some cases, collections may be repatriated to depositors and archive services. For example, in 2025 the National Records of Scotland oversaw the return of thousands of documents that were stolen from its archives and from other United Kingdom archive services by a single individual between 1949 and 1980, including documents from deposited collections.  

Fundraising: 

Fundraising Regulator. Due diligence and fundraising | Fundraising Regulator 

Friends of the Nations’ Libraries. Provides grants for acquisitions to eligible national and non-national archives, libraries and specialist collecting institutions. Grants typically range from £200-£20,000. 

The National Heritage Memorial Fund. Can help with the purchase, conservation or preservation of any heritage which meets our assessment standards, including archives and manuscripts. Acts as a fund of last resort. Covers United Kingdom. 

V&A Purchase Grant Fund. Supports the purchase of a wide range of material for the permanent collections of non-nationally funded organisations in England and Wales. Archive services should be accredited under the Archive Service Accreditation Scheme. Maximum grant is 50% of the purchase price and no applicant is likely to receive more than £50,000 in any one financial year. 

 

Tax incentives: 

The National Archives. Cultural property. Provides a good overview of the different schemes and is the best starting point for archive services. 

Acceptance in Lieu. Enables taxpayers to transfer important works of art and heritage objects into public ownership while paying Inheritance Tax. Covers United Kingdom, but overseen by Arts Council England. 

Conditional Exemption. Enables taxpayers to provide public access to important works of art and heritage objects in return for an exemption from paying Inheritance Tax. Covers the United Kingdom and is overseen by the HMRC Heritage Team. 

Cultural Gifts Scheme. Enables UK taxpayers to donate important works of art and other heritage objects to be held for the benefit of the public or the nation. In return, donors receive a tax reduction based on a set percentage of the value of the item they donate. Covers United Kingdom but overseen by Arts Council England. 

Private Treaty Sales. Items which have been granted (or are capable of being granted) conditional exemption from capital taxation can be purchased by private treaty, without giving rise to a charge under Inheritance Tax, Capital Gains Tax or Corporation Tax. Purchaser must be a body listed in Schedule 3 of the Inheritance Tax Act 1984. Covers United Kingdom but overseen by Arts Council England. However, if you are not a Schedule 3 body, another Schedule 3 body can “front” the sale for you, including Friends of the Nations’ Libraries. Also see Felix Hale (2019). Private treaty sales, Museums Association. 

HMRC. Tax relief for national heritage assets. On the Conditional Exemption Tax Incentive. 

 

Restitution and repatriation: 

Arts Council England (2023). Restitution and Repatriation: A Practical Guide for Museums in England 

Collections Trust. Restitution and repatriation 

International Council on Archives. Expert Group on Shared Archival Heritage – EGSAH 

International Council on Archives. Expert Group against Theft, Trafficking and Tampering – EGATTT 

James Lowry (2017). Displaced Archives 

Museums Galleries Scotland (2024). Introduction to restitution and repatriation work in Scotland  

National Records of Scotland (2025). Return of documents after historical thefts 

 

Temporary returns: 

Gloucestershire Archives. Guidance for depositors wishing to temporarily withdraw their own records

Case study: Friends of the National Library Briefing

On 11 March 2026, Friends of the Nations’ Libraries (FNL) in collaboration with Research Libraries UK, held a virtual briefing to explain how the Acceptance in Lieu (AIL), Cultural Gifts Schemes (CGS), and private treaty sales work and how they can benefit institutions, depositors and donors. A recording of the briefing can be watched below. It includes examples from Cumbria Archives and Chris Fletcher about acquired collections that benefitted from these schemes, and outlines the support that the Friends of Nations’ Libraries can offer for such acquisitions.