Year ended 31st December 2023
Published for and on behalf of the Executive Board on 27th November, 2023.
Introduction
Mott MacDonald seeks to improve society by considering social outcomes in all we do. This ethos is embodied in the manner in which the Group conducts its tax affairs, by seeking to contribute positively to the economic and social well-being of the communities in which the Group does business, including paying its fair share of tax in those communities on a timely basis.
Scope
Mott MacDonald is a UK headquartered company with operations around the world. This tax strategy applies to all Mott MacDonald entities within the Group irrespective of where they are based.
Tax Governance
The Group is committed to conduct its tax affairs in a manner which is consistent with Our Code. The Group’s policy is to comply with all domestic and international laws, rules, and regulations, including those relating to taxation.
The Group’s tax policies and procedures are overseen by the Group Finance Director and monitored and reviewed regularly by the Group Head of Tax to ensure they are always aligned with the latest tax legislation both in the UK and in the other locations outside of the UK in which we operate.
Relationships with Taxing Authorities
The Group seeks to make timely and accurate disclosures to HMRC and other tax authorities.
The Group’s policy is to avoid aggressive interpretation of the relevant tax laws, and to reduce the risk of uncertainty we will discuss openly, with tax authorities, any position adopted where its interpretation may be challenged. The Group is committed to resolving any disagreements with tax authorities in an open and constructive manner.
Approach to Tax Risk
The Group’s structuring of its commercial arrangements is not driven by aggressive tax planning that seeks to gain an advantage that is not the intention of the legislation as it is written. The structuring of the Group’s affairs is done in a manner which supports the commercial needs of the business whilst remaining compliant with all relevant laws. In situations where the tax treatment of a particular transaction/structuring is uncertain the Group will seek to gain clarity, or support for the position adopted, often working with local external advisors in this endeavour.
Ethical Approach
The Group makes a valuable contribution to the tax revenues of governments in the numerous territories in which it operates. The Group’s contribution extends significantly beyond corporation tax and the collection of substantial amounts of income tax and VAT, and includes the payment of significant employer social security contributions.
Further the Group seeks to ensure that transactions between companies within the Group are conducted on an arms-length basis in accordance with the most recent OECD guidelines.
The Group places great importance on having in place reasonable measures to ensure its employees or other associated persons do not facilitate the evasion of tax under the Criminal Finances Act 2017 or other relevant local legislation.
Additional information
Any questions or additional information required in relation to this tax strategy should be directed to the Group Head of Tax at tax@mottmac.com.
Strategy information
This strategy is published in accordance with Section 16(2) Part 2 Schedule 19 of FA2016 and is regarded by the Board of Directors as satisfying the statutory obligations set out therein.