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Repeal of the Offshore Receipts in Respect of Intangible Property (ORIP) rules

This tax information and impact note describes the amendments being made to repeal the ORIP rules.

Last fetched 04 May 2026 · gov.uk

Documents

Offshore receipts in respect of intangible property (ORIP) repeal

At a glance

TypePolicy paper

First published30 Oct 2024

Last updated30 Oct 2024

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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