Tax Strategy Statement

Schedule 19 to the Finance Act 2016 in the United Kingdom requires large corporations (turnover above £200 million or balance sheet over £2 billion) to publish tax strategy statements explaining the company’s:

• approach to risk management and governance arrangements in relation to UK taxation
• attitude towards tax planning (so far as affecting UK taxation),
• acceptable level of risk in relation to UK taxation
• approach towards its dealings with HMRC.

Sample Statements:

Company Name	Statement
AIG	aig-group-tax-strategy-statement.pdf
Alphabet	uk-tax-strategy.pdf
Apple	uk-tax-policy.pdf
Berkshire Hathaway	tax-strategy-statement.pdf
Enbridge	ENB_2022_UK_Tax_Strategy.pdf
Equifax	equifax-tax-strategy-2022.pdf
Goldman Sachs	gs-uk-tax-strategy.pdf
Huawei	huawei-uk-tax-strategy
PSP Investments	Tax strategy
RBC	uk-tax-strategy.html
Restaurant Brands International	UK-Tax-Strategy.pdf
SNC-Lavalin	en-uk-tax-strategy.pdf

Read more:

• Voluntary Tax Transparency Code — Australian Taxation Office