Policy paper

Income Tax: changes to Offshore Receipts in respect of Intangible Property

This Tax Information and Impact Note is about changes to Offshore Receipts in respect of Intangible Property (ORIP).

• From: HM Revenue & Customs
• Published: 14 October 2019

Documents

Income Tax: Offshore Receipts in respect of Intangible Property

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Details

This document provides more information on the changes and details the impacts.

HMRC has published updated draft technical guidance.

Published 14 October 2019