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 |