I-2: Receipt of royalty income

Offshore receipts from IP used to facilitate UK activities​ (ORIP)

 

General

The ORIP code charges tax on the proportion of a foreign resident's revenues that can be regarded as derived from the exploitation of IP to the extent it is used directly or indirectly to enable, facilitate or promote sales of goods or services in the UK.

Legislation: ITTOIA 608A

Cases: 

HMRC manuals: 

Commentary: 

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UK derived amount

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

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UK sales

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

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Exclusion for IP having insignificant effect

XX

Legislation: s.608G

Cases: 

HMRC manuals: 

Commentary: 

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Exclusion for residents of full treaty territories

- HMRC say it does not include Jersey, Guernsey or IoM because they are not states.

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

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Exclusion for UK sales below £10m per annum

XX

Legislation: s.608J

Cases: 

HMRC manuals: 

Commentary: 

See also:

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XX

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

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