OUR TAX POLICY

Colt UK Tax Strategy

Colt Technology Services (Colt) is a global digital infrastructure company which creates extraordinary connections to help businesses succeed. Colt is driven by its purpose: to put the power of the digital universe in the hands of its customers, wherever, whenever and however they choose.

Since 1992, Colt has set itself apart through its commitment to its customers, growing from its heritage in the City of London to a global business spanning 40+ countries, with over 6,000 employees and more than 80 offices around the world. Colt's customers benefit from expansive digital infrastructure connecting 32,000 buildings across 230 cities, more than 50 Metropolitan Area Networks and 275+ Points of Presence across Europe, Asia, the Middle East, Africa and North America's largest business hubs.

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Colt takes its legal obligations seriously and is committed to the highest possible level of both legal and ethical standards. We fully comply with tax law in all the territories in which we operate, including the UK, and pay the right amount of tax, at the right time and in the right place. Nevertheless, Colt is a large organisation, and it is inevitable that risks, including tax risks, will arise. As with any risk we carefully manage tax risk including in respect of UK taxation through an established framework of systems, processes and controls which have been approved by the board of directors. This framework seeks to proactively identify and mitigate tax risk. Such risks are communicated to the board of directors who have ultimate responsibility for tax governance.

It is not the group's policy to simply comply with the letter of the law, but also the spirit of the law and due consideration is given to protecting the group's reputation and its brand. We will only undertake transactions that have a strong underlying commercial rationale; we do not undertake transactions that are artificial or contrived or that are designed to avoid taxation. All transactions between legal entities of the Colt group are conducted on an arm's length basis.

Colt is a large and dynamic organisation and operates against a background of rapidly evolving tax law. We seek to minimise tax risk, and we seek professional advice where necessary and apply for tax rulings where the interpretation of tax law is unclear.

We engage with tax authorities, including HM Revenue & Customs, with openness and transparency including full disclosure of all relevant facts. Colt believes in engaging with tax authorities in a proactive discussion to resolve disputes, but we will consider litigation where we disagree with a tax authority on a point of law or a matter of interpretation.

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Colt regards the publication of this policy as complying with our duty under para 16(2), Sch 19 FA16 for the year ending 31 December 2025