Policy paper

Offshore receipts from intangible property

This tax information and impact note sets out a UK Income Tax charge on certain amounts paid offshore for intangible property.

• From: HM Revenue & Customs
• Published: 29 October 2018

Documents

Income Tax: offshore receipts in respect of intangible property

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Details

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

Published 29 October 2018