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 RDRM33430 is deemed to be the date on which the property is first enjoyed by the relevant person, and not the date on which the property was brought to the UK by the person with whom the ‘connected operation’ was agreed (ITA07/s809L(6)).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)