Approach to risk management and governance arrangements in relation to UK taxation

According to the Polygon Group Code of Conduct which has been approved by the Board, Polygon and our employees shall comply with all of the applicable laws and regulations of a country in which the Company operates. The CEO of Polygon bears the ultimate responsibility for compliance with the Code of Conduct.

Polygon complies with the applicable tax legislation in the markets in which the group operates and values the importance of reporting and paying taxes in due time and in consistence with applicable tax legislation.

The country CFO is responsible for monitoring and overseeing all relevant tax matters and ensuring compliance with local tax legislation and payment obligations. All corporate tax and VAT returns/payments are authorized and approved by the CFO or the controller that the CFO has delegated to. External tax advisors are engaged when deemed necessary.

If a tax risk is identified it is reported to Polygon’s Group CFO and Group Tax Director and actions will be carried out on group level to mitigate the risk.

Attitude towards tax planning

The Polygon Group aim to pay the right amount of tax in the markets the group operates in. Polygon is committed to competing for business through the quality and price of our services, and at the same time being complaint with tax regulations. Polygon has a clear policy of anti-corruption and behaviors associated with good business ethics. Tax considerations focus on being compliant with the applicable tax legislation.  

Polygon seek external tax advice when needed in order to be compliant, for example when a merger or acquisition is contemplated.

Level of risk acceptable in relation to UK taxation

Polygon has not set a fixed risk limit for acceptable tax risk in its UK operations. The tax risk is assessed on a case by case basis based on the relevant facts and circumstances. The aim is however to always achieve a high degree of certainty of tax compliance.  

Approach towards dealings with HMRC

Polygon strives to comply with its tax filing, tax reporting and tax payment obligations. The interactions with HMRC should be in a cooperative and transparent manner. 


This Tax Strategy is published for financial year 2024 in accordance with the statutory obligation under paragraph 19(2) of Schedule 19 to the Finance Act 2016. A list of the entities to which it applies is set out below.  The strategy is approved by the Board of Directors and applies from the date of publication until superseded.


Valid from 2024-01-01

Approved by the Board of R3 Polygon UK Ltd

List of entities covered by this Tax Strategy

R3 Polygon UK Ltd

Harwell Technical Services Ltd

The Plastic Surgeon Holdings Ltd

TPSFF Holding Ltd

The Plastic Surgeon Ltd

Ark and General Ltd

ISS DC (Scotland) Ltd

Caption Data Ltd

Neways Associates Ltd

F.S.H (Holdings) Ltd

F.S.H (Group) Ltd

Element3 Ltd

F.S.H Maintenance Ltd

Highley’s of Yorkshire Ltd

Polygon Ireland Ltd

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