Introducción

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:

• Todos los impuestos de sociedades
• Impuestos indirectos (por ejemplo, el IVA)
• Impuestos sobre el empleo (por ejemplo, PAYE, Seguridad Social)
• Otras cuestiones fiscales aplicables

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.

Esta estrategia se revisa anualmente y se aplica desde la fecha de publicación hasta su sustitución.

Gobernanza

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.

Actitud ante el riesgo fiscal y la planificación fiscal

Como organización internacional, el Grupo entiende que está expuesto a los riesgos fiscales derivados de las incertidumbres de la legislación fiscal, así como de un entorno fiscal internacional cada vez más complejo. Aunque es consciente de que estos riesgos no pueden eliminarse por completo, el Grupo se esfuerza por minimizarlos garantizando la aplicación y la revisión de los procesos de cumplimiento y la contratación de asesores externos cuando sea necesario.

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.

Relación con HMRC y otras autoridades fiscales

El Grupo apoya las relaciones abiertas y transparentes con las autoridades fiscales, incluida la HMRC y todas las demás autoridades fiscales mundiales pertinentes. Esto se consigue mediante un intercambio rápido de la información solicitada, un compromiso proactivo con las autoridades y un diálogo abierto para abordar cualquier asunto fiscal relevante.

Cualquier error accidental que pueda surgir en la presentación de impuestos a la HMRC o a otras autoridades fiscales se comunica lo antes posible una vez que se han identificado las correcciones.

Versionado

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.