Marlowe : Tax Strategy Policy

Introduction

Marlowe PLC is a public limited company registered in England and Wales. The tax strategy outlined below applies to Marlowe PLC and the subsidiary companies listed in the Appendix. Hereafter, any mention of the "the Group" will refer to Marlowe Plc and the companies listed in the Appendix.

In accordance with the requirements of paragraph 16(2) of schedule 19 of the Finance Act 2016, the Group presents its UK Tax strategy for the year ended 31 March 2022. This tax strategy applies from the date of publication and applies to all UK taxes applicable to the Group. The tax strategy has been approved by the Board of Directors of Marlowe PLC.

In accordance with the regulations this policy will be reviewed for each financial year.

Management of Tax Risks

The Group is committed to compliance with UK laws and regulations. The Group has clear tax policies and governance in place. The Group is committed to meeting all relevant deadlines including the submission of tax returns and the payment of taxes when they fall due.

The Audit & Risk Committees monitor the integrity of the Group's financial reporting system, internal controls and risk management framework, including those elements relating to taxation. The Group's CFO is responsible for managing the Group's tax risks strategy, with support from the Group's senior finance team and Business Unit Finance Directors.

The Group will seek tax advice from external advisors to ensure the correct tax treatment, when required. External advisors are involved in the compliance process, preparing and reviewing returns prior to filing with HMRC.

Attitude towards Tax Planning

The Group will take advantage of available tax reliefs and exemptions where possible to minimise tax costs. The Group is committed to comply with the tax legislation, rules, regulations and reporting requirements, when considering any tax planning.

The Group does not enter into any artificial tax planning arrangements that do not have any commercial substance. Advice from external providers will be sought, when considering potential tax planning or restructuring.

Level of risk on relation to the UK taxation

The Group has a low appetite towards risk when cconsidering commercial transactions and the tax implications.

If there is any uncertainty around a transaction, external advice is sought.

Approach and relationship with HMRC

The UK Group's approach to HMRC is transparent and constructive, which has resulted in a positive relationship.

In the event errors are found, the Group make any necessary corrections with full disclosuree to HMRC in a timely manner.

Approved by the Board of Directors on 30 September 2022

Alex Dacre

Chief Executive

Appendix

Advance Environmental Limited

Agriteck Solutions Limited

Alarm Communication Limited

Aquatreat Chemical Products Limited

Aquatreat Group Limited

Atana Ltd

Barbour EHS Limited

BBC Fire Protection Limited

Black & Banton Occupational and Physical Health Limited

Caritas Group Limited

Caritas Limited

Cater Leydon Millard Limited

Cirrus Holdco Limited

Clearwater Compliance Limited

Clearwater Group Limited

Clearwater Technology Ltd

Clouds Ultimate Manager Limited

Connect Monitoring Ltd

Core Stream Ltd

CQC Compliance Limited

Cylix Limited

DeltaNet International Limited

Deminos Consulting Ltd

Ellis Whittam (Holdings) Limited

Ellis Whittam Limited

Elogbooks Facilities Management Limited

Elogbooks Facilities Services Ltd

Elogbooks Holdings Ltd

ESP Law Limited

ESP Safeguard Ltd

EssentialSkillz Limited

Eurosafe Plus Limited

Eurosafe UK (CDM Services) Limited

Eurosafe UK Group Limited

Eurosafe UK Ltd

Fire & Security (Group) Limited

Fire Alarm Fabrication Services (South) Limited

Fire Alarm Fabrication Services Limited

FSE Fire & Security Limited

FSE Security Systems Ltd

FSE Sprinklers & Risers Limited

G.P.C.S Limited

Guardian Water Treatment Ltd

Hadrian Technology Limited

Healthwork Group Limited

Healthy Performance Limited

Hentland Limited

Hydro-X Air Limited

Hydro-X Engineering Limited

Hydro-X Group Limited

Hydro-X Training Limited

Hydro-X Water Treatment Limited

Inclusive Learning Limited

Integral Occupational Health Ltd

Island Fire Protection Limited

Kingfisher Environmental Services Limited

Law at Work (Holdings) Limited

Law at Work (IS) Ltd

Law at Work Empire Limited

Law at Work Limited

Managed Occupational Health Limited

Marlowe 2016 Limited

Marlowe Fire & Security Group Limited

Marlowe Fire & Security Limited

Marlowe Kitchen Fire Suppression Limited

Marlowe Occupational Health Group Ltd

Marlowe Plc

MOH Limited

Morgan Fire Protection Limited

Musketeer Services Limited

Nestor Business Consulting Limited

Network of Staff Supporters Limited

Nile Holdco Limited

N-ov 8 Group Limited

OH Assist Finance Limited

OH Assist Intermediate Limited

OH Assist Limited

Optima Health Group Limited

Optima Health Ltd

Quantum Risk Management Ltd.

S F Fire Limited

Santia Access Solutions Limited

Santia Asbestos Management Limited

Santia Construction Management Limited

Santia Holdings Limited

Santia Limited

'Skill Boosters Limited

Skillflix Limited

Solve HR Limited

Sterling Hydrotech Holdings Limited

Sterling Hydrotech Limited

Tersus Consultancy Limited

Tersus Training Services Ltd

The Employment Services 'Partnership Limited

The HR Services Partnership Limited

Vinci Legal

WCS Environmental Engineering Ltd

WCS Environmental Limited

WCS Services Invicta Limited

WCS Services Limited

William Martin 2018 Limited

William Martin Compliance Limited

Working On Wellbeing Ltd

Wrightway Health Limited

Youmanage HR Ltd