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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - timing of remittance

Where Condition C applies, the date of remittance is the date on which the property or service is first enjoyed by the relevant person RDRM33030 and not the date on which the property was brought to the UK by the gift recipient RDRM33230.


In May 2015 John, a remittance basis user, gives £12,000 of his foreign income and chargeable gains for that year to his sister Elaine, a gift recipient.

In February 2017 Elaine uses this money to buy a car in the UK. In May 2018 Elaine moves closer to John, and from that date she makes the car available daily for John and John’s wife to use.

The qualifying property is the car, which derives from the foreign income (the £12,000) that John gifted to Elaine. That qualifying property is used in the UK from February 2017 (2016-2017) but it is only when it is first enjoyed by a relevant person (John and his wife) that there is a taxable remittance, that is, in May 2018 (2018-2019).

These rules about timing do not apply to qualifying property that is used outside the UK in respect of a ‘relevant debt’. In those cases the date of the remittance is the date the property is so used, in respect of the debt.

Any questions about the date on which the property is deemed to have been remitted to the UK should be referred to Specialist Personal Tax, PTI Advisory, Foreign Income and Remittance Basis Team.