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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).

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: Offshore Receipts in respect of Intangible Property

At a glance

TypePolicy paper

First published14 Oct 2019

Last updated14 Oct 2019

Organisations

HM Revenue & Customs

Topics

Property taxesIncome TaxPaying HMRC

Source

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