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Marriott UK Group Tax Strategy

Introduction

Marriott’s core values guide how we do business, support our local communities and work to protect the environment. For us, how we do business is as important as the business we do. Integrity and ethical behaviour have been and continue to be the cornerstones of our company.  As with our broader business activities, our core values guide our tax strategy activities.

This strategy applies to all Marriott entities organised in the UK (collectively the “Marriott UK Group").

Tax strategy

The tax strategy has been approved by the directors of the Marriott UK Group and applies to all entities within the UK that are part of the Marriott Group. Our group tax policy and principles are aligned to this strategy and guide the choices we make. The strategy will be reviewed annually and the Directors will approve any subsequent amendments.

Governance and Management of Risk

We operate a tax control framework which focuses on having the right governance in place to allow us to identify risk, effectively communicate, and monitor our compliance with both the relevant legislation and our strategy. Marriott is committed to comply with the tax laws and practices in all the territories in which we operate, including the UK.

The European Finance and Tax teams support the delivery of this strategy.

Marriott sets out the expectation of every employee at Marriott.  Our approach to tax aligns with such Policies and is further supported by the work carried out for the Senior Accounting Officer regime.

Attitude to tax planning

We conduct transactions between Marriott group companies on an arm’s length basis.

When structuring our commercial activities we look to ensure, amongst other factors, that tax planning positions are built on sound commercial business activity and within the tax laws of the countries in which we operate.

Appetite to risk

Given the scale of our business and volume of tax obligations, risks will inevitably arise from time to time in relation to the interpretation of tax laws and the nature of our compliance arrangements. When appropriate circumstances arise we discuss any uncertain tax positions with the relevant tax authorities and/or third party advisors to obtain advice on tax positions taken.

While our global business is expanding, the UK business is standardised and relatively unchanged from year to year. Our overall approach to tax planning is that of low risk and we do not engage in aggressive tax planning.

Working with the tax authorities

We engage with tax authorities, including HMRC, with honesty, integrity, respect, fairness and in a spirt of cooperative compliance allowing us to interact with the tax authorities in a professional, courteous and timely manner.

Compliance for Marriott means paying the right amount of tax, in the right place, at the right time, and involves disclosing all relevant facts and circumstances to the tax authorities and claiming relief and incentives where available. Marriott makes its tax returns as clear as possible and we try to raise important issues proactively so that tax authorities can focus their resources effectively.

The publication of this strategy statement is in line with the statutory obligation under, Schedule 19, Finance Act 2016.