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UK Tax Strategy
31 January 2020
Approach to Tax Governance
Commitment to Compliance
The UK Group is committed to compliance with UK tax laws. Compliance, in this instance, means adhering to all relevant UK tax legislation. This legislation covers, inter alia, paying the correct amount of tax to the relevant authority at the appropriate time, disclosing relevant facts and circumstances to the tax authorities and legitimately claiming government reliefs and incentives where available.
Salesforce has a zero tolerance approach to tax evasion and the facilitation of tax evasion by its employees and associated third parties. Tax evasion is where there is a deliberate, illegal attempt not to pay the tax which is due.
Responsible arrangement of tax affairs
In structuring its commercial activities the UK Group will consider, among other factors, local tax laws, with a view to maximising value on a sustainable basis for its partners and employees. Any structuring that is undertaken will give due regard to commercial and economic substance and to the potential impact on the UK Group's reputation and broader goals.
SFDC Tax & Finance are staffed by qualified experienced professionals. Due to the increasing complexity of tax laws and the multi-jurisdictional implications of transactions and business operations, SFDC Tax & Finance may seek external advice in certain instances from professional service firms and / or subject matter experts.
Given the scale of 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 the UK Group's compliance arrangements.
The UK Group actively seeks to identify, evaluate, manage and monitor these risks to maintain compliance, minimise financial penalties and protect the business reputation of the UK Group. It seeks to reduce the level of tax risk arising from its operations, as far as is reasonably practicable, by ensuring that due care is taken in relation to processes that affect its compliance with tax obligations. Processes relating to different taxes are assigned to appropriate process owners in SFDC Tax & Finance functions and across the business who review activities and monitor appropriateness and performance of controls.
Where there is significant uncertainty or complexity in relation to a risk, external advice may be sought.