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Fujikura Europe Limited (“FEL”) is a UK private limited company registered in England and Wales.  The principal business activity of the Company is the development and sale of fibre optic cable, components and equipment.

The board of FEL recognises the importance of proper tax compliance and is committed to fulfil the Company’s tax obligations in accordance with the UK tax law and practice.  The Company’s commitment to compliance includes ensuring that the proper processes are in place to allow for the accurate calculation of tax liabilities, timely submission of returns and remittance of tax payments.

This statement sets forth the Company’s policy and approach to UK tax matters for the year ending 31st March, 2024.


Approach to Tax Risk Management and Governance in relation to UK taxation

The Company is committed to observing all applicable laws, rules and regulations in meeting the Company’s UK tax compliance and reporting responsibilities.

The Board acknowledges that tax risks and uncertainties may arise in the interpretation of complex tax law and compliance obligations.  The Company seeks to identify, evaluate, manage and monitor these risks to ensure compliance with our legal obligations.

Day-to-day management for taxation is delegated to the Head of Shared Services and the internal finance function and tax-related controls are reviewed and assessed on a regular basis. The Board also ensures that this internal resource is supplemented when required with appropriate external professional advice, assistance and guidance from the Company’s appointed tax advisors. This includes the preparation and submission of relevant tax returns by the Company’s tax advisors to ensure our tax compliance obligations are met.

Non-routine tax matters are brought to the Board’s attention on a timely basis to allow the Board to give guidance in line with this Tax Strategy as required.


Attitude toward tax planning (as far as affecting UK taxation)

The Company adopts a prudent approach to tax planning in structuring business activities. Consideration is given to relevant factors including tax law legislation.  The Company will avail itself of government tax-saving opportunities where appropriate including relevant reliefs, claims and elections and will engage professional advisors to ensure the Company applies these savings in line with legislation.

Any tax planning undertaken will have economic substance.  The Company has a zero-tolerance approach to tax evasion and the facilitation of tax evasion.


Level of risk that the Company is prepared to accept

The Company will always strive to correctly apply UK tax legislation and therefore minimise the level of tax risk present within the Company. However, the Board recognises that this legislation is continually developing, can be complex and maybe subject to interpretation. In the event that there is any uncertainty around the understanding or interpretation of specific tax legislation, professional advice is obtained to ensure compliance and mitigate any potential tax risk.


Approach toward dealings with HM Revenue & Customs (“HMRC”)

The Company is committed to being open and transparent with HMRC on all UK tax affairs. The Company submits tax returns in accordance with statutory time limits and discloses all relevant facts in these submissions. Any inadvertent errors are fully disclosed and corrected at the earliest possible opportunity. The Company always seeks to develop and maintain a constructive and professional relationship with HMRC and should any disputes arise, would work to resolve these issues collaboratively.


This statement is published on behalf of Fujikura Europe Limited and is approved by its Board.  It is intended to satisfy the statutory obligation under paragraphs 16 (2) and 25 of Schedule10 Finance Act 2016.