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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Identifying Remittances: Condition D: Connected operation - disregard of certain remittances

There are some situations in which a relevant person’s enjoyment of property etc in the UK is disregarded for the purposes of Condition D (ITA07/s809O(6)).

This applies where:

  • the property of the person identified by Condition D is enjoyed virtually to the entire exclusion of all relevant persons, so any enjoyment by a relevant person is incidental (ITA07/s8090(6)(a)) or
  • full consideration, in money or money’s worth, is given by a relevant person for the enjoyment (ITA07/s8090(6)(b)). Broadly ‘full consideration’ in this context is the amount consideration that would be expected to be paid in a similar transaction for the enjoyment, if it was a ‘bargain at arm’s length’
  • the property or service is enjoyed by a relevant person in the same manner and on the same terms as it may be enjoyed by the general public or a section of the general public (ITA07/s809O(6)(c)).