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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

From
HM Revenue & Customs
Updated
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Remittance Basis: Identifying Remittances: Conditions A and B: Conditions A and B - the basic remittance conditions

Condition A is met where:

  • money or other property is brought to or received or used in the UK by or for the benefit of a relevant person RDRM33030, or 
  • where a service is provided in the UK to or for the benefit of any relevant person,

Condition B is met where:

  • The money or other property, or the service or the consideration for the service identified in Condition A is the individual’s income or chargeable gains, whether in whole or in part.
  • The money or other property, or the service or the consideration for the service identified in Condition A derives, directly or indirectly, from the individual’s income or chargeable gains and 

    • in the case or property or consideration for a service only - is property of or consideration for a service given by a relevant person
  • The individual’s income or chargeable gains, or anything deriving from them, are used outside the UK in respect of a relevant debt RDRM33040.

Conditions A and B are the basic rules that will apply to most remittance basis users; they must be taken together in determining whether a taxable remittance has occurred.