Introduction

Founded and headquartered in Cambridge, UK, Darktrace was started in 2013 by mathematicians and cyber defence experts from the University of Cambridge. The company was the first to develop autonomous AI technology for cyber security. Since inception, Darktrace plc and its subsidiaries (together ‘the Group’) have grown rapidly and today the Group, headquartered in Cambridge, UK, employs over 2,300 employees worldwide. The Group’s tax strategy for period ending June 30, 2023 has been prepared in accordance with paragraph19(2) of Schedule 19 to Finance Act 2016. This strategy applies to all UK and worldwide taxes, which include, but are not limited to:

• Tous les impôts sur le revenu des sociétés
• Impôts indirects (par exemple, la TVA)
• Taxes sur l'emploi (par ex. PAYE, assurance nationale)
• Autres questions fiscales applicables

The Group’s tax strategy aims to ensure that all tax affairs are conducted in a manner which is transparent and in compliance with local tax requirements in all material respects.

Cette stratégie est révisée chaque année et s'applique à partir de la date de publication jusqu'à ce qu'elle soit remplacée.

Gouvernance

The Group Tax Department is responsible for the delivery of tax strategy approved by the Board of Directors (‘the Board’), overseeing all tax activities across the Group entities, the department is based in Cambridge and is an integral part of the central Group finance function. The Group Tax Department reports into the Finance Director (“FD”) who in turn reports to the Group Chief Financial Officer (‘CFO’).The Group Tax Department is responsible for all tax matters, providing advice and support to Group level functions, supporting the Group in respect of significant transactions, as well as managing tax compliance obligations. The Group Tax Department is also responsible for the development, maintenance and review of tax procedures, controls, and policies.

The Group’s FD and CFO participate in all substantive decisions involving tax matters and are regularly informed about relevant tax developments impacting the Group, raising tax issues to the Board as appropriate.

Attitude face au risque fiscal et à la planification fiscale

En tant qu'organisation internationale, le Groupe comprend qu'il est exposé à des risques fiscaux découlant des incertitudes de la législation fiscale ainsi que d'un environnement fiscal international de plus en plus complexe. Bien qu'il soit conscient que ces risques ne peuvent être complètement éliminés, le Groupe s'efforce de les minimiser en s'assurant que des processus de conformité sont mis en œuvre et revus, et que des conseillers externes sont engagés lorsque cela est nécessaire.

The Group does not engage in high risk or aggressive tax planning, or artificial transactions whose aim is to gain a tax advantage. Any planning around tax is a result of genuine commercial activities and the Group seeks to structure itself in a manner which is compliant with all applicable tax regulations, but which is also efficient. For example, the Group takes advantage of available statutory reliefs, such as R&D tax relief in the UK, and follows arm’s length principles globally.

The Group will continue to structure itself in line with business requirements, while ensuring the Group has robust controls and processes to allow the Group to manage tax risks effectively. While being committed to paying the right amount of taxes at the right time and ensuring the highest integrity in all of its tax reporting globally.

Relations avec le HMRC et les autres autorités fiscales

Le Groupe soutient des relations ouvertes et transparentes avec les autorités fiscales, y compris le HMRC et toutes les autres autorités fiscales mondiales concernées. Cet objectif est atteint grâce à un échange rapide des informations demandées, à un engagement proactif avec les autorités et à un dialogue ouvert pour traiter toutes les questions fiscales pertinentes.

Toute erreur accidentelle pouvant survenir dans les soumissions fiscales à HMRC ou à d'autres autorités fiscales est divulguée dès que possible, une fois les corrections identifiées.

Versioning

This policy (Version 2) was last amended on February 8, 2023. We update and review this policy annually. Any updates will be noted in the version notes below.

Previous Version 1 published November 8, 2021.