INTM620640 - Offshore Receipts in respect of Intangible Property (ORIP): Process and procedures: Treaty claim guidance

Taxpayers wishing to make a claim for relief are requested to include the following information, which will enable the claim to be processed efficiently.

1. Details of the company or concern and tax adviser (if any)

Full name of the entity receiving the income, its full registered address, telephone number, reference or contact name.

Adviser’s name, adviser’s address, telephone number, reference or contact name. Note that a 64-8 will need to be in place for HMRC to discuss the affairs of a taxpayer with an advisor (see INTM620610.) In filling out this form, where a UTR has not been issued and is not necessary in light of a valid treaty claim, please tick the form to indicate that a UTR has not been issued.

2. Certificate of residence

Confirmation from the tax authorities in the country of residence of the entity that the entity is resident, and confirmation of whether or not the entity is subject to tax on the income which is the subject of the application. Certificates of residence do not need to be provided for each member of a transparent entity. Please provide a register of members detailing registered offices, tax residence and each member’s entitlement to the income of the entity.

3. Details of income and arrangements

A full description of the income and arrangements, and confirmation that arrangements have been given effect to at the time of making the claim. This should detail all of the intangible property (as defined in 608H) which enables, facilitates or promotes UK sales.

Detail the entities making UK sales and the nature of income flows which ultimately lead UK-derived amounts to arise to the claimant. Provide a structure diagram and key supporting documentation such as contracts and licensing agreements.

Describe the group’s overall presence in the territory of the chargeable entity, in terms of the functions carried out there and scale of operations such as employee numbers. Confirm how long the arrangements have been in place, and provide details of any historic structures and restructuring undertaken involving the group’s intangible property since ORIP was announced in October 2018.

4. Supplementary claim

Prepare a further treaty claim where the facts and circumstances in the original claim change materially. This envisages an acquisition of IP which is either transformational in the business, or which is held under a separate IP holding structures to that described in the original claim.