UK Tax Strategy
Last Updated: August 2026 Our overarching institutional approach to tax governance, compliance, risk management, and regulatory relationships.
1. Strategic Overview and Ethos
This document sets out the comprehensive tax strategy for Sustainable Impact Capital Limited. We recognize that paying the right amount of tax is a fundamental aspect of corporate social responsibility and a key contributor to the societies in which we operate. We are committed to paying the right amount of tax in the right place at the right time. This strategy fully aligns with our broader institutional ethos of responsible business conduct, ESG integration, and transparent stakeholder engagement. We view tax compliance not merely as a legal obligation, but as a core component of our ethical operational framework.
2. Tax Governance and Board Oversight
Ultimate responsibility and accountability for our tax strategy and its execution rests with the Board of Directors of Sustainable Impact Capital Limited. Day-to-day management of our tax affairs is delegated to the Chief Financial Officer (CFO) and the internal finance team. We maintain a robust framework of internal controls, policies, and procedures designed to identify, assess, monitor, and manage tax risks. The Board receives regular updates on significant tax matters, changes in tax legislation, and the operational effectiveness of our tax control framework.
3. Approach to Risk Management
Given the complexity of modern financial markets and international tax law, we recognize that tax risks can arise from our operational activities and investment structures. Our approach is to proactively identify and mitigate these risks. Where there is significant uncertainty or complexity regarding the interpretation or application of tax legislation to specific transactions or investment structures, we seek expert advice from leading external tax professionals and legal counsel. This ensures our positions are robust, defensible, and fully compliant with all applicable laws.
4. Attitude Toward Tax Planning
Sustainable Impact Capital Limited has a conservative and risk-averse attitude toward tax planning. We do not engage in aggressive, artificial, or highly structured tax planning arrangements whose sole or primary purpose is to secure a tax advantage. Any tax planning we undertake is entirely driven by and aligned with our genuine commercial and economic activities. We utilize standard, statutorily available tax reliefs and incentives in the manner intended by Parliament, ensuring compliance with the spirit as well as the strict letter of the law.
5. Relationship with HMRC
We are committed to maintaining an open, honest, transparent, and collaborative relationship with HM Revenue & Customs (HMRC). We engage with HMRC with integrity and strive to provide full, accurate, and timely disclosure of all relevant information regarding our tax affairs. Should any disagreements or differences of interpretation arise, we seek to resolve them proactively through constructive dialogue and timely cooperation, minimizing disputes and ensuring swift resolution.
6. Transparency and Public Reporting
We support global initiatives aimed at increasing corporate tax transparency. We ensure that our financial statements and public reports provide clear, accurate, and comprehensible information regarding our tax position and contributions. This document is published in accordance with the requirements of Schedule 19 of the Finance Act 2016, and it applies to the financial year ending 2026. The Board will review and update this strategy annually to ensure it remains relevant and reflective of our operational reality and regulatory environment.
Questions regarding this policy?
For detailed inquiries or to request further information regarding our institutional policies, please contact our compliance team at compliance@sic-limited.com.