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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Identifying Remittances: Conditions A and B: Condition A - money and property

Condition A must be taken together with Condition B RDRM33110 in determining whether a taxable remittance has occurred.

The first part of Condition A (ITA07/s809L(2)(a)) provides for occasions when property (which includes money) is brought to, received, or used in the UK by or for the benefit of a relevant person RDRM33030.

‘Money or other property’ is not defined directly here. Money includes, among other things, cash, however denominated, cheques, traveller’s cheques, electronic transfers using the banking system, and the use of debit and charge cards.

‘Other property’ includes, among other things, items such as cars, works of art, livestock, household goods, personal chattels, share certificates and so on.

The provision applies to all relevant persons. This means that the money or property brought into the UK might not be brought in or used by the individual taxpayer him or her self, but by another relevant person.


Frederick is a remittance basis user. Money is spent in the UK by his wife Freda to purchase textbooks for her college course. Also, a motorcycle (property) is used in the UK by his 17 year old daughter. Condition A is met; in order to determine whether there has been a taxable remittance we must now consider Condition B.

Also refer to the later example under Condition B - direct remittances of income or gains and RDRM35020 Conditions A and B - remittances of foreign income or chargeable gains.

Note: Money is, of course, a form of property. References in the legislation at Chapter A1 Part 14 ITA 2007 to ‘property’ include money, unless otherwise stated.