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RDRM33200 | Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Contents

From HM Revenue & Customs · Remittance Basis and Domicile Manual

Contents10 entries

  1. RDRM33210Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - overview
  2. RDRM33220Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - remittances arising from enjoyment of qualifying property by relevant person
  3. RDRM33230Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - definition of
  4. RDRM33240Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients cannot be relevant persons
  5. RDRM33250Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - making of gift
  6. RDRM33260Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - qualifying property
  7. RDRM33270Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Remittances - enjoyment by a relevant person ignored
  8. RDRM33280Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - transitional provisions in relation to receipt of gift
  9. RDRM33290Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Condition C - relevant debt
  10. RDRM33295Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Gift recipients - timing of remittance