Remittance Basis and Domicile Manual

RDRM33450 - Remittance Basis: Identifying Remittances: Condition D: Connected operation - timing of remittance

The date of a remittance which occurs as a result of a connected operation (see RDRM33430) is deemed to be the date on which the property, benefit or service is first enjoyed by the relevant person, and not the date on which the property was brought to, received or used in the UK, or used outside the UK, by the person with whom the connected operation was agreed (section 809L(6) ITA 2007).

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.