Tax Strategy

Autovista Group Tax Strategy 

This tax strategy is published by Autovista Bidco Limited (“Bidco”) in accordance with the requirements of paragraph 19(2) of Schedule 19 of the UK Finance Act 2016. It applies to Autovista Bidco Limited and all of its subsidiaries (the “Group”). It is effective for the financial year ending 31 December 2025 and will be reviewed annually and updated as necessary.

All references to tax legislation and tax authorities are to UK tax legislation and HM Revenue & Customs but equally apply to legislation and authorities in all other territories in which the Group operates.

Governance, risk management and compliance

The Group is committed to acting with integrity, including high standards of corporate governance, and transparency on tax matters both within the letter and spirit of relevant tax law and international standards.

Our tax strategy is approved by the Bidco Board, with the Chief Financial Officer having oversight responsibility on behalf of the Bidco Board. The tax team are responsible for the implementation of the tax strategy with assistance from the finance team. 

The Group has tax compliance processes in place to ensure the integrity of its tax filings and timely and accurate tax payments in all countries in which it operates. This includes utilising third-party service providers whose performance is actively monitored. Tax related approvals are documented in the group’s authority framework.

Tax planning

We do not engage in transactions without commercial substance or with the sole purpose of achieving a contrived tax result. The Group considers the tax consequences of transactions as part of its planning processes, applying the legislative framework of the territories in which we operate. All planning decisions consider reputational, commercial, and regulatory implications.

Approach to tax risk

The tax team’s aim via appropriate processes, policies and governance framework is to support the business to ensure tax risks are appropriately identified, assessed and managed.  For example, the Business Compliance Committee meet at least on a quarterly basis, with Anti-Facilitation of Tax Evasion as a standing agenda item.

The international tax environment is complicated with local tax laws often complex and subject to change and interpretation. Our processes, policies and governance framework are in place to minimise risks that arise from operating internationally.

We have a low tolerance towards tax risk and seek advice from external tax advisers where appropriate, for example where there is uncertainty or complexity, to minimise such risks arising and manage potential risks.

Approach towards relationship with Tax Authorities

We seek to develop and maintain an open and collaborative working relationship with tax authorities. We are committed to responding to information requests proactively, transparently and promptly, assisted by external tax advisers where appropriate.

Where the application of tax law is unclear, we obtain professional advice and where local legislation permits, we may seek confirmation of our position from the relevant tax authorities.

This tax strategy is available on the Autovista Group website and will be reviewed annually in line with legislative requirements.

Approved by the Board: 24 November 2025