RDRM33110 - Remittance Basis: Identifying Remittances: Conditions A and B: Conditions A and B - the basic remittance conditions

Section 809L(2) and (3)ÌýIncome Tax A³¦³ÙÌý2007Ìý

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.Ìý

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 (seeÌýRDRM33030Ìýfor a definition of 'relevant person')
  • a service is provided in the UK to or for the benefit of any relevant person
  • money or other property is used outside the UK, directly or indirectly, to provide a benefit in the UK for a relevant person (from 6 April 2025)

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 individual바카라 사이트™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 individual바카라 사이트™s income or chargeable gains
  • in the case of property or consideration for a service only - is property of, or consideration for a service, given by a relevant personÌý
  • the individual바카라 사이트™s income or chargeable gains, or anything deriving from them, are used outside the UK in respect of a relevant debt (seeÌýRDRM33040Ìýfor a definition of 'relevant debt')