AQA Education Group - Tax Strategy - Published March 2026

Oct 20, 2026

Uploaded by Angel

AQA Education Group sets out its Group tax strategy for AQA Education and its UK subsidiaries, covering all UK taxes applicable to the Group. The document describes governance and risk management, including oversight by the Finance Committee and day-to-day responsibility of the Chief Operating Officer. It explains the Group’s approach to managing tax risks, ensuring compliance through internal controls and review of filings, and using external advisers when needed. It also states its stance on tax planning, emphasizing low-risk appetite and integrity in dealings with HMRC, with a published date of March 2026.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

Introduction

Approach to risk management and governance

Attitude towards tax planning and level of risk

The approach towards dealings with HMRC

AQA Education Group-Tax Strategy ## Introduction In accordance with the requirements of paragraph 16(2),Schedule 19 of the Finance Act 2016,AQA Grouppresents the Group's Tax Strategy for AQA Education and its subsidiaries(“the Group”).This tax strategyapplies to all UK taxes applicable to the group and has been approved by the Board of Trustees("theBoard”). The policy will be reviewed annually. ## Approach to risk management and governance AQA's approach to tax risk management and the level of tax risk we are willing to accept is consistentwith our general approach to risk management and risk tolerance across the group.Ourtax strategy isgoverned by the Finance Committee on behalf of the Board of Trustees.Day-to-day responsibility forimplementing the strategy rests with the Chief Operating Officer. The main taxes we pay are payroll taxes and VAT.The Group is generally exempt from corporation taxand capital gains tax provided the profits are used for charitable purposes. The group takes a pragmatic approach to managing risk across all operational areas.We actively seek toidentify,evaluate and minimise tax risks to an acceptable low level.Processes relating to different taxesare reviewed regularly in order to identify key risks and implement mitigating internal controls.The keyrisks are monitored for changes to the business and applicable tax legislation with processes and/orcontrols updated accordingly. All tax returns and correspondence with tax authorities are subject to a review process prior to filing withcontrols in place to ensure that all filing deadlines are met. External tax advisors are used to provide tax advice and confirmation where required,for example whennew legislation is introduced or on when areas of uncertainty are identified. ## Attitude towards tax planning and level of risk The group seeks to utilise available tax incentives,reliefs and exemptions that are available inaccordance with our charitable and trading activities.Any resulting savings are reinvested into thecharity's core activities to furtherits charitable activities. We do not believe in using artificial tax arrangements to take advantage of legal but questionableloopholes in tax legislation or engage in aggressive tax planning or tax avoidance schemes. The group recognises that eliminating tax risks entirely is not possible,instead adopting a low appetitefortax risk.We manage risk to ensure compliance with relevant tax legislation which ensures payment ofthe right amount of tax at the right time. ## The approach towards dealings with HMRC The Group seeks to act with integrity and engage in an honest,transparent and positive relationship withHMRC in relation to alltax affairs.All dealings with HMRC are conducted in a professional and timelymanner.Should any dispute arise regarding the interpretation and application of tax law,the Group iscommitted to addressing the matter promptly and resolvingin an open and constructive manner. Published March 2026

FAQs

Who governs and manages AQA Education Group’s tax strategy?

The Finance Committee governs the tax strategy on behalf of the Board of Trustees, while the Chief Operating Officer is responsible for day-to-day implementation.

How does the Group manage tax risks and ensure compliance?

The Group seeks to identify, evaluate, and minimise tax risks to an acceptable low level, regularly reviews processes for key risks, and uses internal controls and a review process for tax returns and correspondence before filing.

What is the Group’s approach to tax planning and dealings with HMRC?

The Group uses available tax incentives in line with its charitable and trading activities, rejects artificial arrangements and aggressive planning, and maintains an honest, transparent, and professional relationship with HMRC to resolve issues promptly and constructively.

Oct 20, 2026

Uploaded by Angel