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RDRM33100 | Remittance Basis: Identifying Remittances: Conditions A and B: Contents

From HM Revenue & Customs · Remittance Basis and Domicile Manual

Contents11 entries

  1. RDRM33110Remittance Basis: Identifying Remittances: Conditions A and B: Conditions A and B - the basic remittance conditions
  2. RDRM33120Remittance Basis: Identifying Remittances: Conditions A and B: Condition A - money and property
  3. RDRM33121Remittance Basis: Identifying Remittances: Conditions A and B: Condition A – meaning of ‘brought to’
  4. RDRM33122Remittance Basis: Identifying Remittances: Conditions A and B: Condition A – money or property used outside the UK
  5. RDRM33130Remittance Basis: Identifying Remittances: Conditions A and B: Condition A - provision of a service
  6. RDRM33140Remittance Basis: Identifying Remittances: Conditions A and B: Condition B - direct remittance of income and gains
  7. RDRM33150Remittance basis: identifying remittances: conditions A and B: condition B - remittances derived from income or gain
  8. RDRM33160Remittance Basis: Identifying Remittances: Conditions A and B: Condition B - relevant debt
  9. RDRM33170Remittance basis: identifying remittances: Conditions A and B: Condition B - collateral in respect of relevant debt
  10. RDRM33180Remittance Basis: Identifying Remittances: Conditions A and B: Transitional provisions - loans taken out prior to 5 April 2008
  11. RDRM33190Remittance Basis: Identifying Remittances: Conditions A and B: Loans in existence before 12 March 2008 - grandfathering no longer applicable