1. Introduction
EG Retail Services Limited (“the Company”) is a leading UK forecourt operator, managing convenience and foodservice outlets alongside offering EV charging provisons, under partnerships with major fuel and retail brands.
In accordance with Paragraphs 19(2) and 22(2), Schedule 19, Finance Act 2016, this document outlines the tax strategy for EG Retail Services Limited and its UK subsidiaries (“the Group”) (see Appendix 1). It applies to the financial year ending 31 December 2025.
This tax strategy was approved by the Director on 7 July 2025 and will be reviewed annually. It is publicly available to comply with UK legislative requirements.
2. Group Tax Policy & Mission
The Group is committed to:
- Compliance – Ensuring adherence to UK tax laws, regulations, and reporting requirements and paying the correct tax at the correct time.
- Risk Management – Operating a robust tax control framework, including a tax risk and controls matrix.
- Commercial Alignment – Any tax planning must support business objectives, be commercially justified and respect both the letter and spirit of the law.
- Engagement with Tax Authorities – Fostering professional, transparent relationships with HMRC, proactively disclosing material issues and working collaboratively on uncertainties.
Our mission is to act with integrity, maintaining trust with stakeholders while ensuring tax efficiency tied to genuine commercial activity.
3. Governance & Roles
- Senior Leadership Team & Chief Finance Officer (CFO) – The CFO, as a member of the senior leadership team and Senior Accounting Officer, holds ultimate responsibility for this strategy.
- Finance Team – The Finance Director, who is also part of the senior leadership team, leads tax compliance and reporting, supported by a qualified finance team.
- External Advisors – Retained for insights on complex tax issues, legislative changes, relief claims, real-time reporting automation and assurance.
4. Tax Risk Management
- We are currently in the process of drafting a comprehensive Tax Risk & Controls Matrix to assess and monitor risks across all tax areas.
- This matrix will help identify control gaps, prioritise remediation, and ensure alignment with best practice.
- We maintain a low tax risk appetite, with material risks reported to the CFO and Director as appropriate.
- As the business and regulatory environment evolves, we will leverage technology to improve the accuracy and efficiency of our tax processes.
5. Approach to Tax Planning
- The Group seeks to structure its affairs in a tax-efficient manner that supports its commercial objectives and creates sustainable value.
- We utilise available tax reliefs and exemptions where appropriate, based on professional advice and consistent with the intent of relevant legislation.
- While we may consider tax implications in structuring decisions, we do not pursue arrangements that are wholly artificial or lack genuine commercial substance.
- Our approach is guided by relevant HMRC guidance and OECD principles, ensuring compliance and transparency.
6. Relationship with HMRC
- We maintain open and timely engagement, responding promptly to enquiries and proactively sharing material disclosures.
- In cases of material errors, we follow the voluntary disclosure protocol with HMRC.
- For complex or uncertain issues, we seek advance certainty, mirroring our collaborative engagement approach.
7. Tax Governance & Reporting Framework
- Annual Review by Director – Oversees material tax risks, strategy alignment and compliance effectiveness of required and voluntary disclosures to HMRC.
- Internal Controls – Four-eyes principle for filings, supported by policies and regular training.
8. Continuous Improvement & Future Focus
We will continue to:
- Enhance automation for accuracy and operational efficiency
- Keep pace with legislative changes and industry developments
- Explore opportunities for sustainable and green-energy incentives
- Promote continuous tax knowledge development across the finance team
9. Scope & Review Cycle
- This strategy covers all UK taxes including Corporation Tax, VAT and PAYE/NIC.
- It applies to EG Retail Services Limited and its UK subsidiaries (Appendix 1).
- It aligns with the Finance Act 2016 requirements for UK Tax Strategy publication and will be updated annually or as required by business or regulatory changes.
Appendix 1 – Covered Entities
EG Retail Services Limited
EG On the Move Limited
EG On the Move 2 Limited
EG Property Limited
Made to Order Limited