University of Leicester Tax Strategy and Policy

The purpose of this document is to set out the University’s (the University and its subsidiaries) policy and approach to conducting its tax affairs and dealing with tax risk. There is an expectation from HMRC for organisations to implement a Tax Strategy. This document draws on the University’s current approach to tax administration and follows best practice in the sector.

The document was approved by the Finance Committee and for the year ended 31 July 2021. The document is reviewed annually by the Finance Division. In future periods, only substantive amendments to the Tax Strategy will be approved by the Finance Committee.