This document sets out the group’s approach to conducting its tax affairs and dealing with UK tax risks in relation to all UK group entities.

UK tax strategy

Uber is committed to:

• Comply with applicable tax laws and regulations in all jurisdictions where Uber operates. Where we detect non-compliance, we seek to resolve them ourselves and/or with tax authorities.
• Apply diligence and care in the management of all tax risks relating to our business and ensure that appropriate procedures are in place.
• Maintain an open and constructive working relationship with tax authorities. Uber considers that the publication of this tax strategy complies with its obligations under paragraph 19(2) of Schedule 19, UK Finance Act 2016.
  

Risk management
Uber operates in multiple jurisdictions and - as such - is subject to various and complex tax legislation, which are open to interpretation. The resulting tax exposure is managed by the group’s tax function and/or by seeking external advice when there is uncertainty on the application of specific tax legislation. When assessing a risk, we proactively seek to identify, evaluate, manage and monitor risks to ensure they remain in line with the group’s risk appetite by evaluating the likelihood of the risk to materialize and its potential financial and reputational impact on our business. The group’s tax function, led by our Global Head of Tax and supported by regional tax teams, is involved whenever needed and provides operational teams with relevant input on business proposals. In this respect, we have defined clear lines of responsibility, ensuring that tax related decisions are taken at an appropriate level. Finally, Uber Technologies Inc. as the ultimate parent entity of the Uber Group approves the UK group’s tax strategy. Implementation is delegated to the Global Head of Tax, supported by its EMEA team, who also monitors compliance.

Tax planning
Uber does not evade taxes, or enter into artificial tax planning arrangements or transactions with the sole purpose of achieving tax savings. When assisting our operational teams, we aim at ensuring that the group’s affairs are carried out in the most tax compliant way whilst continuing to be in line with relevant tax legislations. Where different options are available, our decision to opt for a more favourable tax outcome remains driven by commercial rationale, while taking into consideration strategic impact, as well as reputational concerns.

Relationship with tax authorities, HMRC in the UK
Uber is committed to the principles of openness and transparency in our dealings with tax authorities, HMRC in the UK:

• Maintain open, collaborative and professional relationships with tax authorities, resulting in a fair and constructive exchange of information regarding our business and our tax affairs.
• Seek to resolve issues with tax authorities in a timely manner, and where disagreements arise work with tax authorities to resolve issues by agreement where possible.
• Interpret the relevant laws in a reasonable way, and ensure our business structure results in a tax outcome which is consistent with economic reality and reflect both letter and intent of the laws.