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This tax strategy applies to all UK incorporated companies and UK resident establishments of the AllSaints group (“AllSaints”) and sets out AllSaints’ approach and attitude to UK taxation. The tax strategy is published in accordance with paragraph 16(2) of Schedule 19 of the Finance Act 2016 and relates to the accounting period ending 30 January 2021.

Tax Risk Management and Governance

AllSaints’ Board of Directors (“the Board”) is ultimately responsible for the setting of, and compliance with, this tax strategy. The Chief Financial Officer (“CFO”) has executive responsibility for tax; executive management is delegated to the Finance Director (“FD”), who reports to the CFO, and day-to-day management is delegated to the Global Tax Manager (“GTM”), who is appropriately qualified and reports to the FD.

The GTM regularly meets with the FD to discuss tax and, as necessary, the FD will discuss matters with the CFO at their regular meetings. Where appropriate, in particular as regards informing the Senior Accounting Officer certification, or complex, or specialist matters, the GTM will meet with the CFO alongside the FD.

AllSaints have a specialist in-house tax team (“Group Tax Function” or “GTF”) with the appropriate qualifications and experience. The GTM/GTF seek to identify and manage tax risks arising from AllSaints’ business operations by applying their knowledge and experience and endeavours to ensure that reasonable care is applied to controls and processes that could materially affect tax.

Specifically, the GTM/GTF: oversees tax payments as they fall due, maintains the tax risk register for SAO certification purposes; monitors business and legislative changes that may impact tax risks and advises, as appropriate, on changes to be made to controls, processes or systems; engages with other AllSaints’ personnel that manage or process matters that affect tax and recommends, as required, relevant sources of assistance, knowledge or training, and engages with external advisers when needed.

Approved by the Board of Directors on 28 January 2022

1 - Headed, as defined by paragraph 9, Schedule 19, Finance Act 2016, by Lion/Heaven UK Ltd

2 - Paragraph 15(1), Schedule 19, Finance Act 2016

3 - Paragraph 2, Schedule 46, Finance Act 2009

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