National Car Parks – UK Tax Strategy

<!DOCTYPE html>     <html class="no-js" lang="en-GB">  <head><script type="text/javascript" src="/_static/js/bundle-playback.js?v=HxkREWBo" charset="utf-8"></script> <script type="text/javascript" src="/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("http://web.archive.org/web"); __wm.wombat("https://www.ncp.co.uk/help-centre/about-us/national-car-parks-uk-tax-strategy/","20240418011829","http://web.archive.org/","web","/_static/", "1713403109"); </script> <link rel="stylesheet" type="text/css" href="/_static/css/banner-styles.css?v=S1zqJCYt" /> <link rel="stylesheet" type="text/css" href="/_static/css/iconochive.css?v=3PDvdIFv" />  <meta charset="utf-8"> <meta http-equiv="X-UA-Compatible" content="IE=edge"> <title>National Car Parks – UK Tax Strategy</title> <meta name="description" content=""/> <meta name="keywords" content=""> <meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1"> <link rel="shortcut icon" href="/web/20240418011829im_/https://www.ncp.co.uk/graphics/favicon.ico"> <link rel="apple-touch-icon" sizes="144x144" href="/web/20240418011829im_/https://www.ncp.co.uk/graphics/touch-icon-144x144.png"> <link rel="apple-touch-icon" sizes="114x114" href="/web/20240418011829im_/https://www.ncp.co.uk/graphics/touch-icon-114x114.png"> <link rel="apple-touch-icon" sizes="72x72" href="/web/20240418011829im_/https://www.ncp.co.uk/graphics/touch-icon-72x72.png"> <link rel="apple-touch-icon" href="/web/20240418011829im_/https://www.ncp.co.uk/graphics/touch-icon-iphone.png"> <link rel="stylesheet" href="/web/20240418011829cs_/https://www.ncp.co.uk/css/main.css?v=1619429412">  <link rel="stylesheet" href="/web/20240418011829cs_/https://www.ncp.co.uk/css/temp.css?v=1633624700">  <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'http://web.archive.org/web/20240418011829/https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-PCNM4S');</script>  <script src="/web/20240418011829js_/https://www.ncp.co.uk/js/vendor/modernizr-2.6.2-respond-1.1.0.min.js"></script> <script> Modernizr.load({ test: Modernizr.mq('only all'), nope: '/js/vendor/respond.min.js' }); </script> <script> var detailsArr = []; let scrollState = false; let testABLoadingAnimationState = 0; </script> <script> (function() { 'use strict'; "function" != typeof Object.assign && function() { Object.assign = function(a) { if (a === void 0 || null === a) throw new TypeError("Cannot convert undefined or null to object"); for (var b, c = Object(a), d = 1; d < arguments.length; d++) if (b = arguments[d], void 0 !== b && null !== b) for (var e in b) b.hasOwnProperty(e) && (c[e] = b[e]); return c } }(), function(a, b, c, d) { var e, f = [], g = []; a[c] = { init: function() { for (var a = arguments.length, b = Array(a), c = 0; c < a; c++) b[c] = arguments[c]; e = b; var d = { then: function(a) { return f.push({ type: "then", next: a }), d }, catch: function(a) { return f.push({ type: "catch", next: a }), d } }; return d }, on: function() { for (var a = arguments.length, b = Array(a), c = 0; c < a; c++) b[c] = arguments[c]; g.push(b) } }, a.__onConnectHostReady__ = function(b) { if (delete a.__onConnectHostReady__, a[c] = b, e) for (var d, h = b.init.apply(b, e), j = 0; j < f.length; j++) d = f[j], h = "then" === d.type ? h.then(d.next) : h.catch(d.next); for (var j = 0; j < g.length; j++) b.on.apply(b, g[j]) }; var h = new XMLHttpRequest; h.addEventListener("load", function() { try { var a = this.response; if ("string" == typeof a && (a = JSON.parse(a)), a.url) { var c = b.getElementsByTagName("script")[0], d = b.createElement("script"); d.async = !0, d.src = a.url, c.parentNode.insertBefore(d, c) } } catch (a) {} }), h.open("GET", "http://web.archive.org/web/20240418011829/https://webassist.onconnect.app/v1/loader/" + d, !0), h.responseType = "json", h.send() }(window, document, "Connect", "e57fd8ba-cfde-45a3-ab61-8c59fb253628") })(); </script> </head> <body>  <noscript><iframe src="http://web.archive.org/web/20240418011829if_/https://www.googletagmanager.com/ns.html?id=GTM-PCNM4S" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>  <script> (function() { Connect.init({ workspaceId: 'e40827bf-ca7c-44ad-b360-5021ef40089c' }); })(); </script> <div id="mediaSizer"></div>  <noscript> <div class="chromeframe"> <div class="wrapper buttonIconLeft"><span class="icons iconLeft iconLargeInfo"></span> <p><strong>Please enable Javascript for a better experience on this site.</strong></p> </div> </div> </noscript>  <script> /** * Function that tracks a click on an outbound link in Google Analytics. * This function takes a valid URL string as an argument, and uses that URL string * as the event label. */ var trackOutboundLink = function(url) { ga('send', 'event', 'outbound', 'click', url, { 'hitCallback': function() { // document.location = url; } }); } </script> <div class="page-wrap ">   <div class="header-container"> <header class="wrapper clearfix"> <div class="title"> <a href="/web/20240418011829/https://www.ncp.co.uk/" title="Home"> <img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/logo.png" alt="NCP"> </a> </div> <a id="mainmenu" class="hidden-desktop menu-link" href="/web/20240418011829/https://www.ncp.co.uk/" title="Menu"> Menu </a> <ul class="shortcuts visible-desktop"> <li class="myAccount"> <a href="#" data-target="#login-popup" class="buttonIconLeft inlinePopUp"> <span class="icons iconLeft iconUserBlack"></span>Login to my account </a> </li> <li class="quickChat"> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/pay-later/" class="buttonIconLeft"> <span class="icons iconLeft iconGateway"><img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/gateway.png" alt="gateway"/></span> Pay Later </a> </li> </ul> <form action="/web/20240418011829/https://www.ncp.co.uk/search/results/" method="GET" class="search clearfix" name="search" id="search"> <input name="keyword" id="keyword" type="search" class="textHolder" aria-label="Search site" value="" size="25" maxlength="255" placeholder="Enter your search term here"> <input id="siteSearchButton" class="searchButton" type="submit" value="Search"> </form> </header> </div>  <div id="login-popup" class="white-popup mfp-hide login-popup"> <div class="innerPopup"> <div class="grid grid-pad"> <div class="col-1-1"> <div class="login-header"> <h3>LOGIN</h3> </div> </div> <div class="clearfix"></div> <div class="new-login__wrapper"> <div class="login-prebook"> <span class="icon"><img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/book.png" alt="prebook"/></span> <span class="modal-title">Pre-book</span> <a href="/web/20240418011829/https://www.ncp.co.uk/prebook/account/" class="button buttonIconRight ">Go to my account <span class="icons iconRight iconButtonRightArrow"></span></a> </div>  <div class="login-season-tickets"> <span class="icon"><img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/season-ticket.png" alt="season ticket"/></span> <span class="modal-title">NCP App</span> <a href="http://web.archive.org/web/20240418011829/https://my.ncp.co.uk/home" class="button buttonIconRight ">Go to my account <span class="icons iconRight iconButtonRightArrow"></span></a> </div> <div class="login-season-tickets"> <span class="icon"><img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/gateway.png" alt="gateway"/></span> <span class="modal-title">Gateway</span> <a href="http://web.archive.org/web/20240418011829/https://www.gateway.ncp.co.uk/Secure/Login.aspx" class="button buttonIconRight ">Go to my account <span class="icons iconRight iconButtonRightArrow"></span></a> </div> <div class="login-season-tickets"> <span class="icon"><img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/paylater.png" alt="gateway"/></span> <span class="modal-title">Pay Later</span> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/pay-later/" class="button buttonIconRight ">Pay Later <span class="icons iconRight iconButtonRightArrow"></span></a> </div> </div> </div> </div> </div> <div class="megamenu-overlay"></div> <div class="subnav-container hidden-desktop"> <ul class="wrapper subnav clearfix"> <li class="findCarPark"> <a data-target="#car-popup" href="#" class="buttonIconLeft inlinePopUp"> <span class="icons iconLeft iconFindCarWhite"></span>Find a car park </a> </li> <li class="myAccount"> <a href="#" data-target="#login-popup" class="buttonIconLeft inlinePopUp"> <span class="icons iconLeft iconLogin"></span>Login to my account</a> </li> </ul> </div>  <nav class="mobilemenu-container"> <ul class="mobilemenu"> <li class="icon iconcarpark black"><a href="#">Find a car park</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li><a data-target="#car-popup" href="#" class="inlinePopUp">Search car parks</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/">Airports</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/birmingham-airport/">Birmingham Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/london-heathrow/">Heathrow Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/edinburgh-airport/">Edinburgh Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/glasgow-international/">Glasgow Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/manchester-international-airport/">Manchester Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/gatwick-international-airport/">Gatwick Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/london-stansted-airport/">Stansted Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/east-midlands-airport/">East Midlands Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/bristol-airport/">Bristol Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/london-luton-airport/">Luton Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/liverpool-john-lennon-airport/">Liverpool Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/newcastle-airport/">Newcastle Airport</a></li> <li class="view-all"><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/">See all airports</a></li> </ul> </li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/">Cities</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/london/">London</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/manchester/">Manchester</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/birmingham/">Birmingham</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/bournemouth/">Bournemouth</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/brighton/">Brighton</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/bristol/">Bristol</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/cardiff/">Cardiff</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/edinburgh/">Edinburgh</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/glasgow/">Glasgow</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/leeds/">Leeds</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/newcastle/">Newcastle</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/nottingham/">Nottingham</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/sheffield/">Sheffield</a></li> <li class="view-all"><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/">See all cities</a></li> </ul> </li> <li><a href="javascript:;">Rail</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/transport-for-london-car-parks/">Transport for London</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/greater-anglia-station-car-parks/">Greater Anglia</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/c2c-car-parks/">C2C car parks</a></li> </ul> </li> <li><a href="javascript:;">Spotlight</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/sign-up-for-offers/">Sign up for offers</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/pay-later/">Pay Later Online</a></li> </ul> </li> </ul> </li>  <li class="icon iconaccount black"> <a data-target="#login-popup" href="#" class="inlinePopUp">Manage my account</a> </li> <li class="icon iconsolutions "><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/">Parking solutions</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/clean-air-zones/" title="Clean Air Zones"> Clean Air Zones </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/list-of-anpr-ticketless-car-parks/" title="List of ANPR Ticketless Car Parks"> List of ANPR Ticketless Car Parks </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/new-sites/" title="New Sites at NCP"> New Sites at NCP </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/london-landmarks-half-marathon/" title="London Landmarks Half Marathon"> London Landmarks Half Marathon </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/prebook-parking-with-us/" title="Pre-book guide"> Pre-book guide </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/help-centre/city-centre-parking/prebook-multiple-spaces//" title="Pre-book multiple spaces"> Pre-book multiple spaces </a> </li> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/prebook/airport-parking/" title="Pre-book airport parking"> Pre-book airport parking </a> </li> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/prebook/city-parking//" title="Pre-book city parking"> Pre-book city parking </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/prebook-parking-with-us/how-to-prebook/" title="Pre-book hub: How to pre-book"> Pre-book hub: How to pre-book </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/" title="Season Tickets"> Season Tickets </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/season-tickets-guide/" title="NCP Corporate Season Tickets "> NCP Corporate Season Tickets </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/season-ticket-options/" title="Our Season Ticket types"> Our Season Ticket types </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/how-to-buy/" title="How to buy a Season Ticket"> How to buy a Season Ticket </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncpapp/" title="NCP App"> NCP App </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncpapp/download-the-ncp-app/" title="Download and Register"> Download and Register </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/" title="Attraction and event parking"> Attraction and event parking </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/london-parking/" title="London"> London </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/manchester-parking/" title="Manchester"> Manchester </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/birmingham-parking/" title="Birmingham"> Birmingham </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/brighton-parking/" title="Brighton"> Brighton </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/uk-event-parking/" title="Other UK cities"> Other UK cities </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncp-gateway/" title="Gateway"> Gateway </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncp-gateway/find-out-more/" title="Find out more about Gateway"> Find out more about Gateway </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/" title="Airports"> Airports </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/" title="Cities"> Cities </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/pay-later/" title="Pay Later Online"> Pay Later Online </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/events/" title="Events"> Events </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/events/past-events-at-ncp/" title="Past events at NCP"> Past events at NCP </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/whats-on/" title="NCP Blog"> NCP Blog </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/download-the-ncp-app/" title="Download the NCP App"> Download the NCP App </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/good-times-fly/" title="Airport parking money back guarantee"> Airport parking money back guarantee </a> </li> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/help-centre/sign-up-for-offers/" target="_new" title="Sign up for offers"> Sign up for offers </a> </li> </ul> </li> <li class="icon iconpartnership "><a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/">Managed Services</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/airports/" title="Airports"> Airports </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/education/" title="Education"> Education </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/healthcare/" title="Healthcare"> Healthcare </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/hotels/" title="Hotels"> Hotels </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/local-authorities/" title="Local Authorities"> Local Authorities </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/rail/" title="Rail"> Rail </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/retail/" title="Retail"> Retail </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/sports-leisure-tourism/" title="Sports, Leisure & Tourism"> Sports, Leisure & Tourism </a> </li> </ul> </li> <li class="icon iconhelp "><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/">Help centre</a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/ncp-privacy-notice/" title="NCP Privacy Notice"> NCP Privacy Notice </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/ncp-privacy-notice/sar/" title="SAR"> SAR </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/charity/" title="NCP Charities"> NCP Charities </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/" title="About Us"> About Us </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/corporate-information/" title="Corporate Information"> Corporate Information </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/management-team/" title="Management team"> Management team </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/slavery-and-human-trafficking-policy-statement/" title="Slavery and Human Trafficking Policy Statement"> Slavery and Human Trafficking Policy Statement </a> </li> <li class="active"> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/national-car-parks-uk-tax-strategy/" title="National Car Parks – UK Tax Strategy"> National Car Parks – UK Tax Strategy </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/gender-pay-gap/" title="Gender Pay Gap Report"> Gender Pay Gap Report </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/" title="Careers at NCP"> Careers at NCP </a> <span class="submenu-toggle"></span> <ul class="submenu"> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/who-we-are/" title="Who we are"> Who we are </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/our-benefits/" title="Our benefits"> Our benefits </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/equal-opportunities-commitment/" title="Equal opportunities commitment"> Equal opportunities commitment </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/corporate-social-responsibility/" title="Corporate social responsibility"> Corporate social responsibility </a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/advertise-with-us/" title="Advertise with us"> Advertise with us </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/sign-up-for-offers/" title="Sign up for offers"> Sign up for offers </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/discount-codes-and-promotions/" title="Discount codes & offers"> Discount codes & offers </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/website-terms-and-conditions/" title="Terms and Conditions "> Terms and Conditions </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/press-enquiry/" title="Press Enquiry"> Press Enquiry </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/pcn-payment-and-appeals/" title="PCN payment and appeals"> PCN payment and appeals </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/route-planner/" title="Route Planner"> Route Planner </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/peoples-parking-award/" title="People's Parking Award"> People's Parking Award </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/httpwwwncpcoukhelp-centrecontact-us/" title="Contact Us"> Contact Us </a> </li> </ul> </li> </ul> </nav>  <nav class="megamenu-container"> <ul id="megamenu" class="megamenu wrapper clearfix" role="navigation"> <li class="black findCarPark"> <a href="/web/20240418011829/https://www.ncp.co.uk/find-a-car-park/" class="inlinePopUp buttonIconLeft"> <span class="icons iconLeft iconFindCarWhite"></span>Find a car park </a> <div class="submenu-wrapper"> <div class="wrapper"> <div class="megamenu-column-wrapper clearfix"> <div class="column"> <ul> <li class="icon iconcarpark"><a href="/web/20240418011829/https://www.ncp.co.uk/find-a-car-park/">Find a carpark</a> <div class="xmegamenu-form"> <form name="find-a-carpark" action="/web/20240418011829/https://www.ncp.co.uk/find-a-car-park/" method="get"> <input class="placeholder" type="text" name="search" placeholder="Search" autocomplete="off" aria-label="Search car parks"/> <button type="submit">Search</button> </form> <span class="form-helper">Search for town, city or postcode </span> </div> <div class="hidden-form" style="display:none"> <form id="find-a-carpark-hidden" name="find-a-carpark-hidden" action="/web/20240418011829/https://www.ncp.co.uk/find-a-car-park/" method="get"> <input id="addressAd" value="" name="addressAd" aria-label="Address"> <input id="addressLat" value="" name="addressLat" aria-label="Address Latitude"> <input id="addressLong" value="" name="addressLong" aria-label="Address Longitude"> <input id="addInvalid" value="" name="addInvalid" aria-label="Invalid"> </form> </div> </li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/find-a-car-park/"><img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/mega_nav_menu_map_image.jpg" alt="Map Icon"/></a></li> </ul> </div> <div class="column"> <ul> <li class="icon iconairport"><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/">Airports</a> <ul> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/birmingham-airport/">Birmingham Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/london-heathrow/">Heathrow Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/edinburgh-airport/">Edinburgh Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/glasgow-international/">Glasgow Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/manchester-international-airport/">Manchester Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/gatwick-international-airport/">Gatwick Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/london-stansted-airport/">Stansted Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/east-midlands-airport/">East Midlands Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/bristol-airport/">Bristol Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/london-luton-airport/">Luton Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/liverpool-john-lennon-airport/">Liverpool Airport</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/newcastle-airport/">Newcastle Airport</a></li> <li class="view-all"><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/">See all airports</a></li> </ul> </li> </ul> </div> <div class="column"> <ul> <li class="icon iconcity"><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/">Cities</a> <ul> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/london/">London</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/manchester/">Manchester</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/birmingham/">Birmingham</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/bournemouth/">Bournemouth</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/brighton/">Brighton</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/bristol/">Bristol</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/cardiff/">Cardiff</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/edinburgh/">Edinburgh</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/glasgow/">Glasgow</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/leeds/">Leeds</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/newcastle/">Newcastle</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/nottingham/">Nottingham</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/sheffield/">Sheffield</a></li> <li class="view-all"><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/">See all cities</a></li> </ul> </li> </ul> </div> <div class="column"> <ul> <li class="icon iconrail nolink"><span>Rail</span> <ul> <li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/transport-for-london-car-parks/">Transport for London</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/greater-anglia-station-car-parks/">Greater Anglia</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/c2c-car-parks/">C2C car parks</a></li> </ul> </li> </ul> <ul> <li class="icon iconstar nolink"><span>Spotlight</span> <ul> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/sign-up-for-offers/">Sign up for offers</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/pay-later/">Pay Later Online</a></li> </ul> </li> </ul> </div> </div> </div> </div> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/" title="Parking solutions" class=""> Parking solutions </a> <div class="submenu-wrapper"> <div class="wrapper"> <div class="megamenu-column-wrapper clearfix"> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/clean-air-zones/"> Clean Air Zones </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/list-of-anpr-ticketless-car-parks/"> List of ANPR Ticketless Car Parks </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/new-sites/"> New Sites at NCP </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/london-landmarks-half-marathon/"> London Landmarks Half Marathon </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/prebook-parking-with-us/"> Pre-book guide </a> <ul> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/help-centre/city-centre-parking/prebook-multiple-spaces/">Pre-book multiple spaces</a> </li> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/prebook/airport-parking">Pre-book airport parking</a> </li> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/prebook/city-parking/">Pre-book city parking</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/prebook-parking-with-us/how-to-prebook/">Pre-book hub: How to pre-book</a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/"> Season Tickets </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/season-tickets-guide/">NCP Corporate Season Tickets </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/season-ticket-options/">Our Season Ticket types</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/how-to-buy/">How to buy a Season Ticket</a> </li> </ul> </li> </ul> </div> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncpapp/"> NCP App </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncpapp/download-the-ncp-app/">Download and Register</a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/"> Attraction and event parking </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/london-parking/">London</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/manchester-parking/">Manchester</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/birmingham-parking/">Birmingham</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/brighton-parking/">Brighton</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/leisure-parking/uk-event-parking/">Other UK cities</a> </li> </ul> </li> </ul> </div> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncp-gateway/"> Gateway </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncp-gateway/find-out-more/">Find out more about Gateway</a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/"> Airports </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/cities/"> Cities </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/pay-later/"> Pay Later Online </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/events/"> Events </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/events/past-events-at-ncp/">Past events at NCP</a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/whats-on/"> NCP Blog </a> </li> </ul> </div> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/download-the-ncp-app/"> <img src="/web/20240418011829im_/https://www.ncp.co.uk/uploads/images/small/2371.png" title="Download the NCP App" alt="Download the NCP App"> </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/good-times-fly/"> <img src="/web/20240418011829im_/https://www.ncp.co.uk/uploads/images/small/2282.jpg" title="Airport parking money back guarantee" alt="Airport parking money back guarantee"> </a> </li> <li class=""> <a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/help-centre/sign-up-for-offers/"> <img src="/web/20240418011829im_/https://www.ncp.co.uk/uploads/images/small/1587.jpg" title="Sign up for offers" alt="Sign up for offers"> </a> </li> </ul> </div> </div> </div> </div> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/" title="Managed Services" class=""> Managed Services </a> <div class="submenu-wrapper"> <div class="wrapper"> <div class="megamenu-text-wrapper active"> <div class="content"> <p>We can offer a wide range of management services and parking solutions for your car park, ranging from Automatic Number Plate Recognition (ANPR) systems and barriers, to enforcement and patrolling.</p> <p><a href="http://web.archive.org/web/20240418011829/http://www.ncpsolutions.co.uk/"><img alt="Partnership" src="/web/20240418011829im_/https://www.ncp.co.uk/uploads/images/originals/1544.png" style="width: 600px; height: 188px;" title="Partnership mega menu"/></a></p> <p><a class="buttonArrow" href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/managed-services/" target="_blank">Find out more about Managed Services</a></p> </div> </div> <div class="megamenu-column-wrapper clearfix"> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/airports/"> Airports </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/education/"> Education </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/healthcare/"> Healthcare </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/hotels/"> Hotels </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/local-authorities/"> Local Authorities </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/rail/"> Rail </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/retail/"> Retail </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/managed-services/sports-leisure-tourism/"> Sports, Leisure & Tourism </a> </li> </ul> </div> </div> </div> </div> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/" title="Help centre" class=""> Help centre </a> <div class="submenu-wrapper"> <div class="wrapper"> <div class="megamenu-column-wrapper clearfix"> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/ncp-privacy-notice/"> NCP Privacy Notice </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/ncp-privacy-notice/sar/">SAR</a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/charity/"> NCP Charities </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/"> About Us </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/corporate-information/">Corporate Information</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/management-team/">Management team</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/slavery-and-human-trafficking-policy-statement/">Slavery and Human Trafficking Policy Statement</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/national-car-parks-uk-tax-strategy/">National Car Parks – UK Tax Strategy</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/gender-pay-gap/">Gender Pay Gap Report</a> </li> </ul> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/"> Careers at NCP </a> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/who-we-are/">Who we are</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/our-benefits/">Our benefits</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/equal-opportunities-commitment/">Equal opportunities commitment</a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/corporate-social-responsibility/">Corporate social responsibility</a> </li> </ul> </li> </ul> </div> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/advertise-with-us/"> Advertise with us </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/sign-up-for-offers/"> Sign up for offers </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/discount-codes-and-promotions/"> Discount codes & offers </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/website-terms-and-conditions/"> Terms and Conditions </a> </li> </ul> </div> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/press-enquiry/"> Press Enquiry </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/pcn-payment-and-appeals/"> PCN payment and appeals </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/route-planner/"> Route Planner </a> </li> </ul> </div> <div class="column"> <ul> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/peoples-parking-award/"> People's Parking Award </a> </li> <li class=""> <a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/httpwwwncpcoukhelp-centrecontact-us/"> Contact Us </a> </li> </ul> </div> </div> </div> </div> </li> </ul> </nav> <div class="main-container"> <div class="main wrapper clearfix"> <div class="breadcrumbs"> <ul> <li><a href="/web/20240418011829/https://www.ncp.co.uk/">Home</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/">Help centre</a></li><li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/">About Us</a></li><li class="active">National Car Parks – UK Tax Strategy</li> </ul> </div>  <article class="content">  <header> <h1>National Car Parks – UK Tax Strategy</h1> </header> <div class="tabbed-content-wrapper"> <div class="dynamic-widget-row"> <h3>National Car Parks (“NCP”) is the UK’s leading car park service operator.</h3> <p>The NCP group is co-owned by Park 24 and the Development Bank of Japan. This tax strategy applies to MEIF II CP Holdings 2 Limited and its subsidiaries which make up the NCP trading group ("the Group").</p> <p>The Group is committed to full compliance with UK tax legislation and approaches all statutory obligations in a responsible manner in order to have an open and constructive relationship with HM Revenue & Customs ("HMRC"). This strategy relates to the financial period 30 September 2022 and covers all UK taxes applicable to the Group. The strategy will be reviewed annually and updated as appropriate.</p> <p>In publishing this strategy we regard the statutory obligation set out in Part 2 Schedule 19 Finance Act 2016 as satisfied. </p> <p>The 4 key components of our strategy are: </p> <p><strong>1.Approach to UK Tax compliance</strong><br/> The Group is committed to complying with all relevant laws and regulations to ensure the correct amount of tax is settled in a timely manner. </p> <p>Our aim is to submit all UK tax returns on a timely basis and report to HMRC sufficient information to ensure that the group's tax affairs are transparent. Documentation is retained to support the <br/> information presented in the tax returns for at least the period required by law. </p> <p><strong>2.Relationship with HM Revenue & Customs</strong><br/> The Group has a relationship with HMRC that is constructive and based on honesty and integrity. Information presented to HMRC is to be arranged in a clear and transparent manner and all relevant legal disclosure requirements should be complied with in order to avoid unnecessary disputes. </p> <p>The Group conducts all interactions with HMRC in an open, collaborative and professional manner and wherever possible works with HMRC to resolve disputes through transparent discussion in order to achieve early agreement. In addition, the Group holds regular face to face meetings with HMRC to discuss current business initiatives. </p> <p><strong>3.Attitude to tax planning</strong><br/> The Group will consider undertaking a commercial transaction in a way that allows it to take advantage of tax reliefs or incentives', providing this is aligned to commercial objectives and UK tax legislation. This is consistent with the Group's overall approach to risk management. </p> <p>The Group does not undertake contrived or artificial tax planning. </p> <p><strong>4.Tax risk management and governance</strong><br/> Ultimate responsibility for the Group's tax strategy and compliance rests with the Board of Directors ("the Board"}. The Group tax department, led by the CFO, ensures that the Group's tax strategy is one of the factors considered in all significant business and commercial decisions which may have a tax impact. The Group's CFO regularly reports to the Board of Directors on tax governance and risk management during the year. </p> <p>The Group operates a system of tax controls as a component of the overall internal control framework applicable to the Group's financial reporting system. The Group seeks to reduce the level of tax risk arising from its operations as far as is reasonably practicable by ensuring that reasonable care is applied in relation to all processes which could materially affect its compliance with its tax obligations. Advice is sought from external advisers where appropriate. </p> <hr/> <p><strong>Updated: December 2022</strong></p> </div> </div> <div class="pagenav relatedItems clearfix"> <h2>Related Items</h2> <ul><li class="pdf"> <a target="_blank" href="/web/20240418011829/https://www.ncp.co.uk/download/2784.6/">National Car Parks Tax Strategy - February 2022</a></li><li class="pdf"> <a target="_blank" href="/web/20240418011829/https://www.ncp.co.uk/download/2811.9/">NCP Group Structure Chart - Latest Version</a></li></ul> </div> </article> <div id="airport-prebook-popup" class="white-popup mfp-hide"> <form method="POST" action="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/airports/" id="prebook_form" class="prebook_form"> <input type="hidden" id="hidden-carparkType" name="carparkType" value="default"> <div class="grid grid-pad"> <div class="col-1-1"> <input type="text" id="carParkItemTitle" class="thickBorder" name="search" value="" aria-label="Car park title" disabled> <input type="hidden" name="carParkHeadingID" value="" id="carParkHeadingID"> </div> </div> <div class="grid grid-pad grid-borders borderBottom borderTop"> <span class="inlineError errorDates" id="errorDates" style="display: none;"> Please enter a date and time which is more than <span style="display:none" id="error-length-carpark">1 hour</span> <span style="display:none" id="error-length-airport">1 hour</span> from now. </span> <div class="col-1-2"> <h3>Book from:</h3> <p class="buttonIconLeft iconSmall"> <span class="icons iconLeft iconSmallCalendar"></span> <input readonly="true" type="text" class="thickBorder adtDatepicker dateBookFrom" name="dateBookFrom" value="" autocomplete="off" aria-label="From booking date"> </p> <p class="buttonIconLeft iconSmall"> <span class="icons iconLeft iconSmallTimes"></span> <select name="hourBookFrom" class="thickBorder" aria-label="From booking hour"> <option value="">Hrs</option> <option value="00">00</option> <option value="01">01</option> <option value="02">02</option> <option value="03">03</option> <option value="04">04</option> <option value="05">05</option> <option value="06">06</option> <option value="07">07</option> <option value="08">08</option> <option selected value="09">09</option> <option value="10">10</option> <option value="11">11</option> <option value="12">12</option> <option value="13">13</option> <option value="14">14</option> <option value="15">15</option> <option value="16">16</option> <option value="17">17</option> <option value="18">18</option> <option value="19">19</option> <option value="20">20</option> <option value="21">21</option> <option value="22">22</option> <option value="23">23</option> </select> <select name="minuteBookFrom" class="thickBorder" style="width:48%;" aria-label="From booking minute"> <option value="">Min</option> <option value="00" selected>00</option> <option value="15">15</option> <option value="30">30</option> <option value="45">45</option> </select> </p> </div> <div class="col-1-2"> <h3>Book until:</h3> <p class="buttonIconLeft iconSmall"> <span class="icons iconLeft iconSmallCalendar"></span> <input readonly="true" type="text" class="thickBorder adtDatepicker placeHolder dateBookUntil" name="dateBookUntil" value="" autocomplete="off" aria-label="Until booking date"> </p> <p class="buttonIconLeft iconSmall"> <span class="icons iconLeft iconSmallTimes"></span> <select name="hourBookUntil" class="thickBorder" aria-label="Until booking hour"> <option value="">Hrs</option> <option value="00">00</option> <option value="01">01</option> <option value="02">02</option> <option value="03">03</option> <option value="04">04</option> <option value="05">05</option> <option value="06">06</option> <option value="07">07</option> <option value="08">08</option> <option value="09">09</option> <option value="10">10</option> <option value="11">11</option> <option value="12">12</option> <option value="13">13</option> <option value="14">14</option> <option value="15">15</option> <option value="16">16</option> <option selected value="17">17</option> <option value="18">18</option> <option value="19">19</option> <option value="20">20</option> <option value="21">21</option> <option value="22">22</option> <option value="23">23</option> </select> <select name="minuteBookUntil" class="thickBorder" style="width:48%;" aria-label="Until booking minute"> <option value="">Min</option> <option value="00" selected>00</option> <option value="15">15</option> <option value="30">30</option> <option value="45">45</option> </select> </p> </div> </div> <div class="grid grid-pad"> <div class="col-1-2"><input type="text" class="thickBorder placeHolder" value="" placeholder="Enter a promo code" name="promoCode" aria-label="Promo code field"></div> <div class="col-1-2"><button class="button buttonIconRight floatRight">Find prices<span class="icons iconRight iconButtonRightArrow"></span></button></div> </div> </form> </div> </div> </div> </div> <div id="car-popup" class="white-popup mfp-hide"> <form method="GET" action="/web/20240418011829/https://www.ncp.co.uk/find-a-car-park/"> <div class="grid grid-pad"> <div class="col-1-1"> <input type="text" placeholder="Search car parks" class="thickBorder placeHolder" aria-label="Search for a car park" name="search"> </div> <div class="col-1-1"><button class="button buttonIconRight floatRight">Search<span class="icons iconRight iconButtonRightArrow"></span></button></div> </div> </form> </div> <footer class="footer-new"> <div class="footer-new-top"> <div class="footer-new left-panel" style="background-image: url('/web/20240418011829im_/https://www.ncp.co.uk/graphics/footer/leftbg.jpg')"> <ul class="footer-icons">  <li> <a href="/web/20240418011829/https://www.ncp.co.uk/prebook"> <span class="icons iconLeft iconPrebook"></span> <span>Pre-book</span> </a> <div class="hoverpanel"> <p>Save money on one-off advance bookings and guarantee your space</p> </div> </li>  <li> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/ncpapp/"> <span class="icons iconLeft iconParkpass"></span> <span>NCP App</span> </a> <div class="hoverpanel"> <p>Download to park and pay</p> </div> </li>  <li> <a href="/web/20240418011829/https://www.ncp.co.uk/parking-solutions/season-tickets/"> <span class="icons iconLeft iconSeason"></span> <span>Season Ticket</span> </a> <div class="hoverpanel"> <p>Pay the best price for daily parking</p> </div> </li>  <li> <a href="http://web.archive.org/web/20240418011829/http://www.ncp.co.uk/parking-solutions/ncp-gateway/"> <span class="icons iconLeft iconGateway"></span> <span>Gateway</span> </a> <div class="hoverpanel"> <p>Our payment card to save on business travel related costs</p> </div> </li> </ul> </div> <div class="footer-new right-panel" style="background-image: url('/web/20240418011829im_/https://www.ncp.co.uk/graphics/footer/rightbg.jpg')"> <div class="footer-new-inner"> <h3>Sign up to hear from us</h3> <p>Sign up to receive special offers, promotions and news via email</p> <div class="footer-sign-up-form">  <script language="javascript">  </script> <form name="signup" id="signup" action="http://web.archive.org/web/20240418011829/https://dmtrk.net/signup.ashx" method="post" onsubmit="return validate_signup(this)"> <input type="hidden" name="addressbookid" value="16929747"> <input type="hidden" name="ci_isconsentform" value="true"> <input type="hidden" name="userid" value="139819"> <input type="hidden" name="SIGfbde6e542600ce7cd65c1e88227d971d519c30c78269344db8dab36f2c3b6230" value="">  <input type="hidden" name="ReturnURL" value="https://www.ncp.co.uk/help-centre/sign-up-thanks/?result=success">  <span role="status" aria-live="polite" class="ui-helper-hidden-accessible"></span><input name="Email" placeholder="Email address" required="" title="Please fill this form in before pressing 'Submit'" oninput="setCustomValidity('')" oninvalid="this.setCustomValidity('Please fill the form in before pressing submit. ')" autocomplete="off" type="text" aria-label="Email address"> <input type="hidden" name="ci_userConsentText" value=""> <input type="hidden" id="ci_consenturl" name="ci_consenturl" value=""> <button class="button submit">Submit</button> </form> <script language="javascript"> var urlInput = document.getElementById("ci_consenturl"); if (urlInput != null && urlInput != 'undefined') { urlInput.value = encodeURI(window.location.href); } </script> </div> </div> </div> </div> <div class="footer-new-bottom"> <div class="footer-colums-wrapper"> <div class="footer-logo"> <a href="/web/20240418011829/https://www.ncp.co.uk/" title="Home"> <img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/logo.png" alt="NCP"> </a> <span class="footer-logo-text" title="National Car Parks"> <img src="/web/20240418011829im_/https://www.ncp.co.uk/graphics/footer/national-car-parks.svg" alt="National Car Parks"/> </span> </div> <div class="footer-column"> <h3><span> Welcome to NCP</span></h3> <ul class="footer-column-menu"> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/careers-at-national-car-parks/">Careers at NCP</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/website-terms-and-conditions/privacy-and-cookie-policy/">Privacy and cookie policy</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/httpwwwncpcoukhelp-centrecontact-us/">Contact us</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/about-us/">About us</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/">Help Centre</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/website-terms-and-conditions/">Terms & Conditions</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/sitemap/">Sitemap</a></li> </ul> </div> <div class="footer-column"> <h3><span>Useful links</span></h3> <ul class="footer-column-menu"> <li><a href="/web/20240418011829/https://www.ncp.co.uk/find-a-car-park/">Find a Car Park</a></li> <li><a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/help-centre/pcn-payment-and-appeals" target="_blank">Pay or appeal a PCN</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/route-planner/">Route planner</a></li> <li><a href="#" class="inlinePopUp" data-target="#login-popup">Customer Login</a></li> <li><a href="http://web.archive.org/web/20240418011829/https://www.ncp.co.uk/help-centre/sign-up-for-offers//">Sign up for offers</a></li> </ul> </div> <div class="footer-column"> <h3><span>Partnerships</span></h3> <ul class="footer-column-menu"> <li><a href="http://web.archive.org/web/20240418011829/https://pre-book.ncp.co.uk/en/management/login" target="_blank">Agent login</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/press-enquiry/">Press enquiries</a></li> <li><a href="http://web.archive.org/web/20240418011829/https://www.ncpsolutions.co.uk/our-services/commercial-partnerships/" target="_blank">Affiliates</a></li> <li><a href="/web/20240418011829/https://www.ncp.co.uk/help-centre/advertise-with-us/">Advertise with us</a></li> </ul> </div> </div> </div> <div class="footer-new-copyright"> <div class="wrapper"> <p> © 2018 NCP</p> </div> </div> </footer>  <script src="http://web.archive.org/web/20240418011829js_/https://maps.googleapis.com/maps/api/js?libraries=places&key=AIzaSyB5QxukvRQRw8nR2c9QKg3jOZrsjpCaPO0"></script> <script src="//web.archive.org/web/20240418011829js_/https://ajax.googleapis.com/ajax/libs/jquery/1.10.1/jquery.min.js"></script> <script src="/web/20240418011829js_/https://www.ncp.co.uk/js/jquery.geocomplete.js"></script> <script>window.jQuery || document.write('<script src="/js/vendor/jquery-1.10.1.min.js"><\/script>')</script> <script src="/web/20240418011829js_/https://www.ncp.co.uk/js/plugins.js?v=1526556678"></script> <script> // Set some global javascript variables because the values come from PHP window.AIRPORT_CARPARK_CUTOFF_HOURS = 1; window.CARPARK_CUTOFF_HOURS = 1; </script> <script src="/web/20240418011829js_/https://www.ncp.co.uk/js/main.js?v=1627980581"></script> <script src="/web/20240418011829js_/https://www.ncp.co.uk/js/christmas.js?v=1454923403"></script> <script src="/web/20240418011829js_/https://www.ncp.co.uk/js/prebook.js?v=1697624271"></script> <script src="/web/20240418011829js_/https://www.ncp.co.uk/js/prebook.checkout.js?v=1457541755"></script> <script> jQuery(window).load(function(){ // $('.auto-complete-geo').on('focus', function(){ // $('.findCarPark .submenu-wrapper').css({ 'visibility' : 'visible', 'opacity' : '1' }); // $('.megamenu-overlay').css({ 'visibility' : 'visible', 'opacity' : '1' }); // }); }) </script> <script> //create map here $(document).ready(function(){ $('.static-map').click(function(){ var lat = $(this).data('lat'); var lng = $(this).data('lng'); var mapdiv = document.getElementById('dynamic-map__holder'); var mapOptions = { center: new google.maps.LatLng(lat, lng), zoom: 14, streetViewControl: true, } var map = new google.maps.Map(mapdiv, mapOptions); function createMarker(position, title ,defaulticon) { var marker = new google.maps.Marker({ position: position, map: map, title: title, icon: defaulticon, }); return marker; } var defaultIcon = { url: '/graphics/map-markers/map-dot.png', } var m1 = createMarker(new google.maps.LatLng(lat, lng), 'map title 1', defaultIcon); $('.dynamic-map__holder').addClass('active'); }); }); </script> </body> </html>

CINXE.COM

National Car Parks – UK Tax Strategy