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 |