UK Tax Stategy
1. Introduction.
This document sets out the tax strategy of Egis Group's UK entities for the financial year ending 31 December 2025. It has been prepared and published in accordance with paragraph 19(2), Schedule 19 of the UK Finance Act 2016 and applies to all UK resident entities within the Egis Group.
The tax strategy is reviewed annually and approved by the UK Finance Director. It is consistent with the Egis Group's global tax policy and reflects our commitment to responsible tax practices as part of our broader sustainability and corporate governance objectives.
2. About Egis Group in the United Kingdom.
Egis is a leading global architectural, consulting, construction engineering, operations and mobility services firm headquartered in France. The Group creates and operates intelligent infrastructure and buildings that respond to the climate emergency and contribute to balanced, sustainable and resilient development.
In the United Kingdom, Egis has been present since the 1990s and has grown significantly through organic development and strategic acquisitions. Our UK operations span transport infrastructure, rail engineering, highways operations, nuclear power consultancy, energy transmission, architecture and building design. We support major clients including Network Rail, National Grid, and Highways England, delivering critical infrastructure projects across the nation.
Our UK presence includes the operation and maintenance of the M40 and M25 motorways, strategic advisory services under Network Rail's Service Partner Framework, and significant contributions to landmark projects such as Hinkley Point C nuclear power station and the Midland Metro Alliance in Birmingham. Through acquisitions of leading UK firms including Weston Williamson + Partners, CPMS, Galson Sciences, Inhabit, 10 Design, Omnia Projects and Thomas & Adamson, we have e stablished a comprehensive offering across the full infrastructure lifecycle.
3. Tax Risk Management and Governance.
Governance Structure
The Egis Group's tax function operates within the Finance department and reports to the Group Chief Financial Officer. At UK level, the UK Finance Director holds accountability for tax matters and ensures that tax affairs are managed in accordance with Group policy and UK legislation.
Day-to-day management of UK tax affairs is delegated to qualified finance professionals within the UK entities, supported by the Group Tax Department in France. External tax advisers are engaged where specialist expertise is required or where it is desirable to obtain an independent perspective on complex matters.
Risk Management Approach
Egis adopts a low-risk approach to tax matters. We seek to ensure compliance with all tax laws and regulations in the UK and to pay the right amount of tax at the right time. Where tax law is unclear or subject to interpretation, we seek to understand the tax authorities' position and may obtain external advice to support our decision-making.
Tax risks are identified, assessed and managed as part of the Group's overall risk management framework. Material tax risks are escalated to the UK Finance Director and, where appropriate, to Group management. We maintain appropriate controls and processes to ensure the accuracy and timeliness of tax filings and payments.
Egis has a zero-tolerance policy towards tax evasion and its deliberate facilitation. We are committed to complying with the Criminal Finances Act 2017 and have implemented reasonable prevention procedures to prevent the facilitation of tax evasion by persons associated with our UK businesses.
4. Attitude towards Tax Planning.
Egis does not engage in aggressive tax planning or artificial arrangements whose primary purpose is to reduce tax liabilities. Our commercial and operational objectives drive business decisions, and tax is one of several factors considered in the decision-making process.
We take advantage of available tax incentives, reliefs and exemptions where they are relevant to our business activities and are applied in the manner intended by the UK Government. This includes utilizing Research and Development tax relief where our activities qualify, and capital allowances in respect of our investments in infrastructure and equipment.
Transactions between Egis UK entities and other Group companies are conducted on arm's length terms in accordance with OECD Transfer Pricing Guidelines and applicable UK legislation. We maintain contemporaneous transfer pricing documentation to support intercompany arrangements.
The Group has not entered any tax avoidance scheme or arrangement requiring disclosure under the UK Disclosure of Tax Avoidance Schemes regime, nor any arrangement that has been challenged under the General Anti-Abuse Rule.
5. Relationship with HMRC.
Egis is committed to maintaining an open, transparent and constructive relationship with His Majesty's Revenue and Customs. We seek to resolve any issues or uncertainties through dialogue and will engage proactively with HMRC on significant transactions or matters where interpretation of tax law may be unclear.
We ensure timely and accurate submission of all tax returns and respond to HMRC enquiries in a cooperative manner, providing relevant information and documentation as required. Where errors are identified in submissions, we disclose these to HMRC as soon as reasonably practicable and work with HMRC to rectify any issues.
Our approach to dealing with HMRC reflects our broader commitment to acting with integrity and professionalism in all our business dealings.
6. Scope and UK Entities.
This tax strategy applies to all UK tax resident entities and permanent establishments within the Egis Group. Based on the Group's Country-by-Country Report for FY 2024, the UK entities are:
- Egis UK Holdings Ltd
- Egis Projects UK Ltd
- Egis Road Operation UK Ltd
- Egis Road Operation M40 Ltd
- Egis Rail UK Ltd
- Egis Transport Solutions Ltd
- Egis Industries FR PE United Kingdom Farnborough
- Weston Williamson + Partners LLP
- Weston Williamson Ltd
- Galson Sciences Ltd
- Inhabit Europe Ltd
- 10 Europe Ltd UK
- Helios Technology Ltd
- Thomas and Adamson
- WME Consuls Ltd
- WME Boom Ltd
- SBA Inter Ltd
- Situ Plan
- Transroute Ltd GB
This list may be updated from time to time following acquisitions, disposals or corporate restructuring. A complete and current list of UK entities within scope is maintained by the UK Finance Director.
Published: December 2025
This document constitutes the UK tax strategy of Egis Group for the purposes of Schedule 19, Finance Act 2016.