This paper sets out the Tax Strategy for Allwyn Services UK Ltd and its UK subsidiaries, Allwyn UK Holding C Ltd, Allwyn Lottery Solutions Limited, and Allwyn Technology Services Limited, in accordance with paragraph 19 and 25 of Schedule 19 of the Finance Act 2016. This applies to all taxes applicable to the subgroup for the year ended 31st December 2024.

Allwyn Services UK Ltd’s overriding Tax Strategy

The subgroup’s overriding Tax Strategy is to fulfil all its tax reporting and payment obligations as they fall due. Additionally, to pay the right amount of tax at the right time, and to structure its tax affairs in an effective and efficient manner ensuring all transactions have a commercial rationale.

Allwyn Services UK Ltd’s approach to risk management and governance arrangements in relation to UK taxation

• Day to day responsibility sits with the Tax Department, which is a central part of the Finance function. The Tax Department is a team of experienced and appropriately qualified professionals. All members of the Tax Department seek to operate in line with the Tax Strategy.
• Tax risk is managed in a manner consistent with the management of other risks. Key tax risks are identified, and appropriate controls and procedures are implemented to mitigate these risks.

Attitude towards tax planning

• The subgroup is a responsible taxpayer.
• The subgroup aims to minimise any tax compliance risk by seeking to fulfil all its tax reporting obligations by completing all tax returns on their due date and paying the right amount of tax as it falls due.
• Professional advice is sought on certain transactions, with the extent of such advice being driven by our assessment of the risk presented by each relevant transaction.
• The subgroup will structure its tax affairs in an efficient manner and all transactions will at their core have a commercial rationale.

The level of risk in relation to Taxation that Allwyn Services UK Ltd is prepared to accept

• The subgroup has a low-risk appetite in relation to tax matters, assessing tax risk and making tax decisions with regards to its reputation and integrity. The subgroup observes all applicable laws, rules, regulations and disclosure requirements.
• We understand the importance of tax in the wider context of business decisions and have processes in place to ensure tax is addressed appropriately as part of our decision-making process.
• Where tax law is uncertain or subject to interpretation, the subgroup will obtain specialist tax advice or seek the views of Tax Authorities including HMRC to ensure that the correct treatment is adopted.

Relationship with HM Revenue & Customs (“HMRC”)

• The subgroup is committed to developing and fostering good working relationships with Tax Authorities including HMRC. The subgroup will proactively manage these relationships by being open, honest and transparent in all dealings with the HMRC with the aim of minimising the risk of challenge, dispute or damage to the subgroup’s credibility.
• The subgroup seeks to keep HMRC aware of significant changes in the business and seeks to discuss any issues at an early stage.

This Tax Strategy was approved by the Board