CINXE.COM

<!DOCTYPE html> <html lang="en" xml:lang="en" xmlns="http://www.w3.org/1999/xhtml" > <head>  <title> Tax principles – RELX - Information-based analytics and decision tools </title><meta http-equiv="X-UA-Compatible" content="IE=edge"><meta http-equiv="Content-Type" content="text/html; charset=UTF-8" /><link rel="shortcut icon" type="image/x-icon" href="~/media/ABAA6DC2543F4E04A368E4F5BD0E3A21.ico" />  <meta name="description" content="Our approach to tax Taxation is an important issue for us and our stakeholders, including our shareholders, governments, customers, suppliers, employees and the broader, global communities in which we operate. Our tax strategy1 is to conduct and manage our tax affairs in accordance with our tax principles. Our tax" /> <link href="https://assets.investisdigital.com/cookiemanager/v3/latest/css/invd-cm-theme.css" rel="stylesheet" type="text/css" /> <meta name="viewport" content="width=device-width, initial-scale=1.0, maximum-scale=1.0" /> <script src="https://ajax.googleapis.com/ajax/libs/jquery/3.7.1/jquery.min.js"></script> <script type="text/javascript" language="javascript"> $j = jQuery.noConflict(); autoCompleteDomain = 'www.relx.com'; </script> <script src="https://ajax.googleapis.com/ajax/libs/jqueryui/1.14.0/jquery-ui.min.js"></script> <script type="text/javascript"> if ("-ms-user-select" in document.documentElement.style && navigator.userAgent.match(/IEMobile/)) { var msViewportStyle = document.createElement("style"); msViewportStyle.appendChild( document.createTextNode( "@-ms-viewport{width:auto!important}" ) ); document.getElementsByTagName("head")[0]. appendChild(msViewportStyle); } </script> <script type="application/ld+json"> { "@context" : "http://schema.org", "@type" : "Organization", "name" : "RELX", "url" : "https://www.relx.com", "sameAs" : [ "https://twitter.com/RELXHQ", "https://www.linkedin.com/company/relx-group", "https://www.instagram.com/relxhq", "https://www.youtube.com/relxvideo"] } </script> <link rel="preconnect" href="https://fonts.googleapis.com"> <link rel="preconnect" href="https://fonts.gstatic.com" crossorigin> <link href="https://fonts.googleapis.com/css2?family=Bitter:wght@400;500;600&display=swap" rel="stylesheet"> <meta name="twitter:card" content="summary_large_image" /> <meta name="twitter:site" content="@RELXHQ" /> <meta property="og:description" content="#Content,title#" /> <meta property="og:image" content="https://www.relx.com/~/media/Images/R/RELX-Group/logo/og-logo-v2.jpg"/>  <script type="opt-in" data-type="text/javascript" data-name="performanceCookies">(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= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-T7HFFG4');</script>   <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= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-P8K799X');</script>  <meta property="og:type" content="Website" /> <meta property="og:url" content="http://www.relx.com/investors/corporate-governance/tax-principles" /> <meta property="og:title" content="Tax principles" /> <link rel="canonical" href="https://www.relx.com/investors/corporate-governance/tax-principles" />  <link rel="stylesheet" type="text/css" href="/stylesheets/ResourceHandlermergeall.css?css=1&1=%7B79552BC5-5334-41AA-9D09-795FD7E9ED46%7D&2=%7B2E611F17-5930-4B48-92CF-BD49F0734A41%7D&3=%7B6CF83705-E106-458A-BE85-CCFD21586FDE%7D&4=%7B4FBFECBC-EB49-4A00-9DEC-1B09200261FC%7D&5=%7B8203E7B6-CBF8-4AA1-9BB9-4F4701A9A2C4%7D&6=%7BE859CB69-535F-4D70-9977-F908E1986920%7D&7=%7B19280BDB-11A4-4263-9092-E0AC59F983D9%7D&8=%7B971E184B-4FE4-4563-9B1F-D42674724DC3%7D&9=%7BC0D232C5-6A6B-4E01-BED0-EE0B197056DC%7D&11=%7B016EF654-D4F6-40C2-99CA-044762E75A44%7D&12=%7BC812268A-9C23-4CDD-AE42-627F54AE6EC5%7D&13=%7B38AF0FEC-431D-4E1F-9166-2941FB8B54C2%7D&14=%7BEA678961-62BD-42E7-AEE7-7CF87CE3B22D%7D&16=%7B0BE99BC7-6EFB-4C78-911E-E9084E616DFA%7D&sc_lang=en&revision=7e99e183-1847-437f-949d-fb999c2fc954" media="all" /><link rel="stylesheet" type="text/css" href="/stylesheets/ResourceHandlermergeprint.css?css=1&15=%7BA271BEB1-3A0F-42BD-A6DD-9A489E73BECF%7D&sc_lang=en&revision=7e99e183-1847-437f-949d-fb999c2fc954" media="print" /><link href="https://fonts.googleapis.com/css?family=Open+Sans:300,400,600,700,800" rel="stylesheet" type="text/css" media="All" /><link href="//maxcdn.bootstrapcdn.com/font-awesome/4.3.0/css/font-awesome.min.css" rel="stylesheet" type="text/css" media="All" />   </head> <body id="ip3-tax-principles" class="ie7 ip3-corporate-governance ip3-investors ip3-normal mis-production ip3-level3 nojs">  <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-T7HFFG4" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>   <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-P8K799X" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>  <script type="text/javascript">  </script> <form method="post" action="/investors/corporate-governance/tax-principles" id="MainForm"> <div> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="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" /> </div> <script type="text/javascript"> //<![CDATA[ function checkValidSearchString(textboxid, defaultvalue,validationMsg) { var isValid = !((document.getElementById(textboxid).value==defaultvalue) || (document.getElementById(textboxid).value=='')); if(isValid) return true; else { alert(validationMsg); return false; } }//]]> </script> <div> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="6B260122" /> <input type="hidden" name="__VIEWSTATEENCRYPTED" id="__VIEWSTATEENCRYPTED" value="" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="rHW/xK0jOT7VnTeBMFMCNHvF2yG0Zqij9G2CJt5ZsfcCz+QL6aVqN1ReVg8Fcgf1/+oSpwjoRQK0xvjkUAO32zfN36/JXtPeJvmRmyc2eh1ut8vuEkiLwZRM8w2QfpdgLg/7T7yRTaDKBGJhQRK8lFw/x+d1syFeL8NT6BzVBHEQ7QNi" /> </div>   <div id="MainWrapper" class="">  <div class="invisible skip-block"> <a href="#maincontent"> skip to main content </a> </div> <div class="sticky-nav active"> <div class="header-wrapper desk"> <div class="container-fluid"> <div class="row"> <div class="col-xs-12"> <div class="header-ticker float100"> <div class="ticker-desktop"> <div id="iframe-header1" class="ticker-item external-web"> <iframe width="100%" scrolling="no" class="responsive float100" id="ExternalWebContentExternalIFrame-ticker1" height="100%" style="visibility:hidden;" onload="this.style.visibility = 'visible';" src="https://irs.tools.investis.com/clients/uk/relx_group_plc/Ticker/Ticker_header_main1.aspx?culture=en-GB" > </iframe> </div> <div id="iframe-header2" class="ticker-item external-web"> <iframe width="100%" scrolling="no" class="responsive float100" id="ExternalWebContentExternalIFrame-ticker2" height="100%" style="visibility:hidden;" onload="this.style.visibility = 'visible';" src="https://irs.tools.investis.com/clients/uk/relx-plc-market-cap/Ticker/Ticker.aspx?culture=en-GB" > </iframe> </div> </div>   </div> <div class="search-wrap"> <div id="searchbox" class=" search-wrapper" > <div id="searchTextboxContainer"> <script type="text/javascript">//<![CDATA[ function FilterIP3SearchInput(event) { var keyCode = ('which' in event) ? event.which : event.keyCode; isNumericOrWithShift = (keyCode == 48 || keyCode == 57 || keyCode == 56 || keyCode == 188 || keyCode == 190) || (keyCode >= 96 && keyCode <= 105 ); isSymbol = (keyCode == 219 || keyCode == 221 || keyCode == 220 ); isWithoutShift = (keyCode == 191); modifiers = (event.shiftKey); if ((isNumericOrWithShift && modifiers) || isSymbol || (!modifiers && isWithoutShift)) { return false; } else { return true; } } //]]></script><input name="body_0$main_0$ctl02$ctl01$searchTextbox" type="text" value="Search" id="searchTextbox" onkeydown="return FilterIP3SearchInput(event);" onclick="if (this.value == 'Search'){this.value='';}" onblur="if (this.value == ''){this.value='Search';}" /> </div> <div id="SearchButtonContainer"> <input type="submit" name="body_0$main_0$ctl02$ctl02$ctl00" value="GO" onclick="return checkValidSearchString('searchTextbox','Search','Please enter valid search keyword');" id="searchButton" /> <div class="srchbtn">   </div> </div> </div> </div> <div id="mobishowsearch"> <div class="searchinner2"> <div id="searchTextBoxContainer2"> <script type="text/javascript">//<![CDATA[ function FilterIP3SearchInput(event) { var keyCode = ('which' in event) ? event.which : event.keyCode; isNumericOrWithShift = (keyCode == 48 || keyCode == 57 || keyCode == 56 || keyCode == 188 || keyCode == 190) || (keyCode >= 96 && keyCode <= 105 ); isSymbol = (keyCode == 219 || keyCode == 221 || keyCode == 220 ); isWithoutShift = (keyCode == 191); modifiers = (event.shiftKey); if ((isNumericOrWithShift && modifiers) || isSymbol || (!modifiers && isWithoutShift)) { return false; } else { return true; } } //]]></script><input name="body_0$main_0$ctl03$ctl01$searchTextbox2" type="text" value="Search" id="searchTextbox2" onkeydown="return FilterIP3SearchInput(event);" onclick="if (this.value == 'Search'){this.value='';}" onblur="if (this.value == ''){this.value='Search';}" /> </div> <div id="searchButtonContainer2"> <input type="submit" name="body_0$main_0$ctl03$searchButton2$searchButton2" value="GO" onclick="return checkValidSearchString('searchTextbox2','Search','Please enter valid search keyword');" id="searchButton2" /> </div> </div> </div> </div> </div> </div> </div> <div class="logo-nav-wrap"> <div class="container-fluid"> <div class="logo"> <a href="/" title="Relx – link to home page"> <img src="/~/media/Images/R/RELX-Group/logo/logo-v2.png?h=49&iar=0&w=191" alt="Relx – link to home page" width="191" height="49" /> </a> </div> <div id="topnavigation"class="desk-nav hidden-xs hidden-sm"> <ul id="section-Homepage-level1"> <li id="nav-our-business-level1" class="level1 haschildren first"><a href="/our-business/our-business-overview"><span>Our Business</span></a><ul id="section-our-business-level2"> <li><div class="level1-col1"> <ul> <li id="nav-our-business-overview-level2" class="level2 first"><a href="/our-business/our-business-overview"><span>Our business overview</span></a></li><li id="nav-perspectives-level2" class="level2 last"><a href="/our-business/perspectives"><span>Perspectives</span></a></li> </ul> </div><div class="level1-col2"> <ul> <li id="nav-strategy-level2" class="level2 first"><a href="/our-business/strategy"><span>Strategy</span></a></li><li id="nav-market-segments-level2" class="level2 haschildren last"><a href="/our-business/market-segments"><span>Market segments</span></a><ul id="section-market-segments-level3"> <li id="nav-risk-level3" class="level3 first"><a href="/our-business/market-segments/risk"><span>Risk</span></a></li><li id="nav-scientific-technical-and-medical-level3" class="level3"><a href="/our-business/market-segments/scientific-technical-and-medical"><span>Scientific, Technical & Medical</span></a></li><li id="nav-legal-level3" class="level3"><a href="/our-business/market-segments/legal"><span>Legal</span></a></li><li id="nav-exhibitions-level3" class="level3 last"><a href="/our-business/market-segments/exhibitions"><span>Exhibitions</span></a></li> </ul></li> </ul> </div><div class="level1-col3"> <ul> <li id="nav-board-of-directors-level2" class="level2 first"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="nav-board-committees-level2" class="level2 last"><a href="/our-business/board-committees/audit-committee"><span>Board Committees</span></a></li> </ul> </div><div class="level1-col4"> <ul> <li id="nav-business-leaders-level2" class="level2 first last"><a href="/our-business/business-leaders"><span>Business leaders</span></a></li> </ul> </div></li> </ul></li><li id="nav-investors-level1" class="level1 selected haschildren"><a href="/investors/investor-overview"><span>Investors</span></a><ul id="section-investors-level2"> <li><div class="level1-col1"> <ul> <li id="nav-investor-overview-level2" class="level2 first"><a href="/investors/investor-overview"><span>Investor overview</span></a></li><li id="nav-investor-presentations-level2" class="level2"><a href="/investors/investor-presentations/2024"><span>Investor presentations</span></a></li><li id="nav-shareholder-information-level2" class="level2 haschildren last"><a href="/investors/shareholder-information"><span>Shareholder information</span></a><ul id="section-shareholder-information-level3"> <li id="nav-dividend-information-level3" class="level3 first"><a href="/investors/shareholder-information/dividend-information"><span>Dividend information</span></a></li><li id="nav-relx-plc-ordinary-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-ordinary-shareholders"><span>RELX PLC ordinary shareholders</span></a></li><li id="nav-relx-plc-adr-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-adr-shareholders"><span>RELX PLC ADR shareholders</span></a></li><li id="nav-agm-information-for-relx-plc-level3" class="level3"><a href="/investors/shareholder-information/agm-information-for-relx-plc"><span>AGM and General Meeting information for RELX PLC </span></a></li><li id="nav-corp-simplification-level3" class="level3"><a href="/investors/shareholder-information/corp-simplification"><span>Corporate structure simplification - 2018</span></a></li><li id="nav-investor-contacts-level3" class="level3"><a href="/investors/shareholder-information/investor-contacts"><span>Investor contacts</span></a></li><li id="nav-historic-information-for-relx-nv-level3" class="level3 last"><a href="/investors/shareholder-information/historic-information-for-relx-nv"><span>Historic information for RELX NV</span></a></li> </ul></li> </ul> </div><div class="level1-col2"> <ul> <li id="nav-results-level2" class="level2 first"><a href="/investors/results/2024"><span>Results</span></a></li><li id="nav-annual-reports-level2" class="level2"><a href="/investors/annual-reports/2023"><span>Annual reports</span></a></li><li id="nav-share-price-level2" class="level2 last"><a href="/investors/share-price/lse"><span>Share price</span></a></li> </ul> </div><div class="level1-col3"> <ul> <li id="nav-financial-calendar-level2" class="level2 first"><a href="/investors/financial-calendar"><span>Financial calendar</span></a></li><li id="nav-key-financial-data-level2" class="level2"><a href="/investors/key-financial-data"><span>Key financial data</span></a></li><li id="nav-analyst-coverage-level2" class="level2 last"><a href="/investors/analyst-coverage"><span>Analyst coverage</span></a></li> </ul> </div><div class="level1-col4"> <ul> <li id="nav-regulatory-news-level2" class="level2 first"><a href="/investors/regulatory-news"><span>Regulatory news</span></a></li><li id="nav-corporate-governance-level2" class="level2 selected haschildren"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate governance</span></a><ul id="section-corporate-governance-level3"> <li id="nav-corporate-governance-and-structure-level3" class="level3 first"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate Governance and structure</span></a></li><li id="nav-board-of-directors-level3" class="level3"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="nav-board-committees-level3" class="level3"><a href="/our-business/board-committees"><span>Board Committees</span></a></li><li id="nav-code-of-ethics-level3" class="level3"><a href="/investors/corporate-governance/code-of-ethics"><span>Code of Ethics and Reporting Concerns</span></a></li><li id="nav-relations-with-shareholders-level3" class="level3"><a href="/investors/corporate-governance/relations-with-shareholders"><span>Relations with shareholders</span></a></li><li id="nav-internal-controls-level3" class="level3"><a href="/investors/corporate-governance/internal-controls"><span>Internal controls</span></a></li><li id="nav-tax-principles-level3" class="level3 current"><a href="/investors/corporate-governance/tax-principles"><span>Tax principles</span></a></li><li id="nav-articles-of-association-level3" class="level3 last"><a href="/investors/corporate-governance/articles-of-association"><span>Articles of association</span></a></li> </ul></li><li id="nav-debt-investors-level2" class="level2 haschildren last"><a href="/investors/debt-investors/funding-strategy"><span>Debt investors</span></a><ul id="section-debt-investors-level3"> <li id="nav-funding-strategy-level3" class="level3 first"><a href="/investors/debt-investors/funding-strategy"><span>Funding strategy</span></a></li><li id="nav-issuing-companies-and-guarantors-level3" class="level3"><a href="/investors/debt-investors/issuing-companies-and-guarantors"><span>Issuing companies and guarantor</span></a></li><li id="nav-term-debt-level3" class="level3"><a href="/investors/debt-investors/term-debt"><span>Term debt</span></a></li><li id="nav-maturity-profile-level3" class="level3"><a href="/investors/debt-investors/maturity-profile"><span>Maturity profile</span></a></li><li id="nav-capital-structure-level3" class="level3"><a href="/investors/debt-investors/capital-structure"><span>Capital structure</span></a></li><li id="nav-commercial-paper-level3" class="level3"><a href="/investors/debt-investors/commercial-paper"><span>Commercial paper</span></a></li><li id="nav-back-up-facilities-level3" class="level3"><a href="/investors/debt-investors/back-up-facilities"><span>Back up facilities</span></a></li><li id="nav-credit-ratings-level3" class="level3"><a href="/investors/debt-investors/credit-ratings"><span>Credit ratings</span></a></li><li id="nav-debt-investor-contacts-level3" class="level3 last"><a href="/investors/debt-investors/debt-investor-contacts"><span>Debt investor contacts</span></a></li> </ul></li> </ul> </div></li> </ul></li><li id="nav-corporate-responsibility-level1" class="level1 haschildren"><a href="/corporate-responsibility"><span>Corporate Responsibility</span></a><ul id="section-corporate-responsibility-level2"> <li><div class="level1-col1"> <ul> <li id="nav-being-a-responsible-business-level2" class="level2 haschildren first last"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Being a responsible business</span></a><ul id="section-being-a-responsible-business-level3"> <li id="nav-unique-contributions-level3" class="level3 first"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Unique contributions</span></a></li><li id="nav-governance-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/governance"><span>Governance</span></a></li><li id="nav-people-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/people"><span>People</span></a></li><li id="nav-customers-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/customers"><span>Customers</span></a></li><li id="nav-community-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/community"><span>Community</span></a></li><li id="nav-supply-chain-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/supply-chain"><span>Supply chain</span></a></li><li id="nav-environment-level3" class="level3 last"><a href="/corporate-responsibility/being-a-responsible-business/environment"><span>Environment</span></a></li> </ul></li> </ul> </div><div class="level1-col2"> <ul> <li id="nav-engaging-others-level2" class="level2 haschildren first last"><a href="/corporate-responsibility/engaging-others/cr-news-and-viewpoints"><span>Engaging others</span></a><ul id="section-engaging-others-level3"> <li id="nav-cr-news-and-viewpoints-level3" class="level3 first"><a href="/our-business/perspectives/collections/our-world"><span>CR news & viewpoints</span></a></li><li id="nav-policies-and-downloads-level3" class="level3"><a href="/corporate-responsibility/engaging-others/policies-and-downloads"><span>Policies & downloads</span></a></li><li id="nav-working-with-the-un-level3" class="level3"><a href="/corporate-responsibility/engaging-others/working-with-the-un"><span>Working with the UN</span></a></li><li id="nav-relx-group-environmental-challenge-level3" class="level3"><a href="/corporate-responsibility/engaging-others/relx-group-environmental-challenge"><span>RELX Environmental Challenge</span></a></li><li id="nav-recognition-level3" class="level3"><a href="/corporate-responsibility/engaging-others/recognition"><span>Recognition</span></a></li><li id="nav-sdg-resource-centre-level3" class="level3"><a target="_blank" href="https://sdgresources.relx.com"><span>SDG Resource Centre</span></a></li><li id="nav-modern-slavery-act-statement-level3" class="level3 last"><a target="_blank" href="https://www.relx.com/~/media/Files/R/RELX-Group/documents/responsibility/relx-slavery-statement-2024.pdf"><span>Modern Slavery Act Statement</span></a></li> </ul></li> </ul> </div></li> </ul></li><li id="nav-careers-level1" class="level1 haschildren"><a href="/careers"><span>Careers</span></a><ul id="section-careers-level2"> <li><div class="level1-col1"> <ul> <li id="nav-why-relx-level2" class="level2 first"><a href="/careers/why-relx"><span>Why RELX?</span></a></li><li id="nav-experienced-professional-level2" class="level2 last"><a href="/careers/experienced-professional"><span>Experienced professionals</span></a></li> </ul> </div><div class="level1-col2"> <ul> <li id="nav-graduates-and-early-careers-level2" class="level2 first"><a href="/careers/graduates-and-early-careers"><span>Graduates and early careers</span></a></li><li id="nav-join-us-level2" class="level2 last"><a href="/careers/join-us"><span>Join us</span></a></li> </ul> </div><div class="level1-col3"> <ul> <li id="nav-meet-our-people-level2" class="level2 first last"><a href="/careers/meet-our-people"><span>Meet our people</span></a></li> </ul> </div></li> </ul></li><li id="nav-media-level1" class="level1 haschildren last"><a href="/media"><span>Media</span></a><ul id="section-media-level2"> <li><div class="level1-col1"> <ul> <li id="nav-press-releases-level2" class="level2 first"><a href="/media/press-releases/year-2024"><span>Press releases</span></a></li><li id="nav-recent-media-coverage-level2" class="level2 last"><a href="/media/recent-media-coverage"><span>Recent Media Coverage</span></a></li> </ul> </div><div class="level1-col2"> <ul> <li id="nav-press-kit-level2" class="level2 first"><a href="/media/press-kit"><span>Press kit</span></a></li><li id="nav-video-gallery-level2" class="level2 last"><a href="/media/video-gallery"><span>Video gallery</span></a></li> </ul> </div><div class="level1-col3"> <ul> <li id="nav-brochures-level2" class="level2 first"><a href="/media/brochures"><span>Brochures</span></a></li><li id="nav-media-contacts-level2" class="level2 last"><a href="/media/media-contacts"><span>Media contacts</span></a></li> </ul> </div><div class="level1-col4"> <ul> <li id="nav-podcasts-level2" class="level2 first last"><a href="/media/podcasts"><span>Podcasts</span></a></li> </ul> </div></li> </ul></li> </ul> <div class="black-overlay"> </div> </div> <div class="hidden-md mobileTablet"> <a href="#menu" id="mmenu-burger"> Menu </a> </div> </div> <div class="dropdown-wrapper"> </div> </div> <div class="header-wrapper mobi"> <div class="container-fluid"> <div class="row"> <div class="col-xs-12"> <div class="header-ticker float100">  </div> </div> </div> </div> </div>  <div class="mobileMenuWrap"> <div class="mmenus-close"> </div> <div style="display: none;"> <label for="searchTextbox2">searchTextbox2</label> </div> <div class="mob-menu-wrap" id="menu"> <ul id="mobi-section-Homepage-level1"> <li id="mobi-nav-Homepage-level1" class="level1 first"><a href="/"><span>Home</span></a></li><li id="mobi-nav-our-business-level1" class="level1 haschildren"><a href="/our-business/our-business-overview"><span>Our Business</span></a><ul id="mobi-section-our-business-level2"> <li id="mobi-nav-our-business-overview-level2" class="level2 first"><a href="/our-business/our-business-overview"><span>Our business overview</span></a></li><li id="mobi-nav-perspectives-level2" class="level2"><a href="/our-business/perspectives"><span>Perspectives</span></a></li><li id="mobi-nav-strategy-level2" class="level2"><a href="/our-business/strategy"><span>Strategy</span></a></li><li id="mobi-nav-market-segments-level2" class="level2 haschildren"><a href="/our-business/market-segments"><span>Market segments</span></a><ul id="mobi-section-market-segments-level3"> <li id="mobi-nav-risk-level3" class="level3 first"><a href="/our-business/market-segments/risk"><span>Risk</span></a></li><li id="mobi-nav-scientific-technical-and-medical-level3" class="level3"><a href="/our-business/market-segments/scientific-technical-and-medical"><span>Scientific, Technical & Medical</span></a></li><li id="mobi-nav-legal-level3" class="level3"><a href="/our-business/market-segments/legal"><span>Legal</span></a></li><li id="mobi-nav-exhibitions-level3" class="level3 last"><a href="/our-business/market-segments/exhibitions"><span>Exhibitions</span></a></li> </ul></li><li id="mobi-nav-board-of-directors-level2" class="level2"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="mobi-nav-board-committees-level2" class="level2"><a href="/our-business/board-committees/audit-committee"><span>Board Committees</span></a></li><li id="mobi-nav-business-leaders-level2" class="level2 last"><a href="/our-business/business-leaders"><span>Business leaders</span></a></li> </ul></li><li id="mobi-nav-investors-level1" class="level1 selected haschildren"><a href="/investors/investor-overview"><span>Investors</span></a><ul id="mobi-section-investors-level2"> <li id="mobi-nav-investor-overview-level2" class="level2 first"><a href="/investors/investor-overview"><span>Investor overview</span></a></li><li id="mobi-nav-investor-presentations-level2" class="level2"><a href="/investors/investor-presentations/2024"><span>Investor presentations</span></a></li><li id="mobi-nav-shareholder-information-level2" class="level2 haschildren"><a href="/investors/shareholder-information"><span>Shareholder information</span></a><ul id="mobi-section-shareholder-information-level3"> <li id="mobi-nav-dividend-information-level3" class="level3 first"><a href="/investors/shareholder-information/dividend-information"><span>Dividend information</span></a></li><li id="mobi-nav-relx-plc-ordinary-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-ordinary-shareholders"><span>RELX PLC ordinary shareholders</span></a></li><li id="mobi-nav-relx-plc-adr-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-adr-shareholders"><span>RELX PLC ADR shareholders</span></a></li><li id="mobi-nav-agm-information-for-relx-plc-level3" class="level3"><a href="/investors/shareholder-information/agm-information-for-relx-plc"><span>AGM and General Meeting information for RELX PLC </span></a></li><li id="mobi-nav-corp-simplification-level3" class="level3"><a href="/investors/shareholder-information/corp-simplification"><span>Corporate structure simplification - 2018</span></a></li><li id="mobi-nav-investor-contacts-level3" class="level3"><a href="/investors/shareholder-information/investor-contacts"><span>Investor contacts</span></a></li><li id="mobi-nav-historic-information-for-relx-nv-level3" class="level3 last"><a href="/investors/shareholder-information/historic-information-for-relx-nv"><span>Historic information for RELX NV</span></a></li> </ul></li><li id="mobi-nav-results-level2" class="level2"><a href="/investors/results/2024"><span>Results</span></a></li><li id="mobi-nav-annual-reports-level2" class="level2"><a href="/investors/annual-reports/2023"><span>Annual reports</span></a></li><li id="mobi-nav-share-price-level2" class="level2"><a href="/investors/share-price/lse"><span>Share price</span></a></li><li id="mobi-nav-financial-calendar-level2" class="level2"><a href="/investors/financial-calendar"><span>Financial calendar</span></a></li><li id="mobi-nav-key-financial-data-level2" class="level2"><a href="/investors/key-financial-data"><span>Key financial data</span></a></li><li id="mobi-nav-analyst-coverage-level2" class="level2"><a href="/investors/analyst-coverage"><span>Analyst coverage</span></a></li><li id="mobi-nav-regulatory-news-level2" class="level2"><a href="/investors/regulatory-news"><span>Regulatory news</span></a></li><li id="mobi-nav-corporate-governance-level2" class="level2 selected haschildren"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate governance</span></a><ul id="mobi-section-corporate-governance-level3"> <li id="mobi-nav-corporate-governance-and-structure-level3" class="level3 first"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate Governance and structure</span></a></li><li id="mobi-nav-board-of-directors-level3" class="level3"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="mobi-nav-board-committees-level3" class="level3"><a href="/our-business/board-committees"><span>Board Committees</span></a></li><li id="mobi-nav-code-of-ethics-level3" class="level3"><a href="/investors/corporate-governance/code-of-ethics"><span>Code of Ethics and Reporting Concerns</span></a></li><li id="mobi-nav-relations-with-shareholders-level3" class="level3"><a href="/investors/corporate-governance/relations-with-shareholders"><span>Relations with shareholders</span></a></li><li id="mobi-nav-internal-controls-level3" class="level3"><a href="/investors/corporate-governance/internal-controls"><span>Internal controls</span></a></li><li id="mobi-nav-tax-principles-level3" class="level3 current"><a href="/investors/corporate-governance/tax-principles"><span>Tax principles</span></a></li><li id="mobi-nav-articles-of-association-level3" class="level3 last"><a href="/investors/corporate-governance/articles-of-association"><span>Articles of association</span></a></li> </ul></li><li id="mobi-nav-debt-investors-level2" class="level2 haschildren last"><a href="/investors/debt-investors/funding-strategy"><span>Debt investors</span></a><ul id="mobi-section-debt-investors-level3"> <li id="mobi-nav-funding-strategy-level3" class="level3 first"><a href="/investors/debt-investors/funding-strategy"><span>Funding strategy</span></a></li><li id="mobi-nav-issuing-companies-and-guarantors-level3" class="level3"><a href="/investors/debt-investors/issuing-companies-and-guarantors"><span>Issuing companies and guarantor</span></a></li><li id="mobi-nav-term-debt-level3" class="level3"><a href="/investors/debt-investors/term-debt"><span>Term debt</span></a></li><li id="mobi-nav-maturity-profile-level3" class="level3"><a href="/investors/debt-investors/maturity-profile"><span>Maturity profile</span></a></li><li id="mobi-nav-capital-structure-level3" class="level3"><a href="/investors/debt-investors/capital-structure"><span>Capital structure</span></a></li><li id="mobi-nav-commercial-paper-level3" class="level3"><a href="/investors/debt-investors/commercial-paper"><span>Commercial paper</span></a></li><li id="mobi-nav-back-up-facilities-level3" class="level3"><a href="/investors/debt-investors/back-up-facilities"><span>Back up facilities</span></a></li><li id="mobi-nav-credit-ratings-level3" class="level3"><a href="/investors/debt-investors/credit-ratings"><span>Credit ratings</span></a></li><li id="mobi-nav-debt-investor-contacts-level3" class="level3 last"><a href="/investors/debt-investors/debt-investor-contacts"><span>Debt investor contacts</span></a></li> </ul></li> </ul></li><li id="mobi-nav-corporate-responsibility-level1" class="level1 haschildren"><a href="/corporate-responsibility"><span>Corporate Responsibility</span></a><ul id="mobi-section-corporate-responsibility-level2"> <li id="mobi-nav-being-a-responsible-business-level2" class="level2 haschildren first"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Being a responsible business</span></a><ul id="mobi-section-being-a-responsible-business-level3"> <li id="mobi-nav-unique-contributions-level3" class="level3 first"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Unique contributions</span></a></li><li id="mobi-nav-governance-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/governance"><span>Governance</span></a></li><li id="mobi-nav-people-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/people"><span>People</span></a></li><li id="mobi-nav-customers-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/customers"><span>Customers</span></a></li><li id="mobi-nav-community-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/community"><span>Community</span></a></li><li id="mobi-nav-supply-chain-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/supply-chain"><span>Supply chain</span></a></li><li id="mobi-nav-environment-level3" class="level3 last"><a href="/corporate-responsibility/being-a-responsible-business/environment"><span>Environment</span></a></li> </ul></li><li id="mobi-nav-engaging-others-level2" class="level2 haschildren last"><a href="/corporate-responsibility/engaging-others/cr-news-and-viewpoints"><span>Engaging others</span></a><ul id="mobi-section-engaging-others-level3"> <li id="mobi-nav-cr-news-and-viewpoints-level3" class="level3 first"><a href="/our-business/perspectives/collections/our-world"><span>CR news & viewpoints</span></a></li><li id="mobi-nav-policies-and-downloads-level3" class="level3"><a href="/corporate-responsibility/engaging-others/policies-and-downloads"><span>Policies & downloads</span></a></li><li id="mobi-nav-working-with-the-un-level3" class="level3"><a href="/corporate-responsibility/engaging-others/working-with-the-un"><span>Working with the UN</span></a></li><li id="mobi-nav-relx-group-environmental-challenge-level3" class="level3"><a href="/corporate-responsibility/engaging-others/relx-group-environmental-challenge"><span>RELX Environmental Challenge</span></a></li><li id="mobi-nav-recognition-level3" class="level3"><a href="/corporate-responsibility/engaging-others/recognition"><span>Recognition</span></a></li><li id="mobi-nav-sdg-resource-centre-level3" class="level3"><a target="_blank" href="https://sdgresources.relx.com"><span>SDG Resource Centre</span></a></li><li id="mobi-nav-modern-slavery-act-statement-level3" class="level3 last"><a target="_blank" href="https://www.relx.com/~/media/Files/R/RELX-Group/documents/responsibility/relx-slavery-statement-2024.pdf"><span>Modern Slavery Act Statement</span></a></li> </ul></li> </ul></li><li id="mobi-nav-careers-level1" class="level1 haschildren"><a href="/careers"><span>Careers</span></a><ul id="mobi-section-careers-level2"> <li id="mobi-nav-why-relx-level2" class="level2 first"><a href="/careers/why-relx"><span>Why RELX?</span></a></li><li id="mobi-nav-experienced-professional-level2" class="level2"><a href="/careers/experienced-professional"><span>Experienced professionals</span></a></li><li id="mobi-nav-graduates-and-early-careers-level2" class="level2"><a href="/careers/graduates-and-early-careers"><span>Graduates and early careers</span></a></li><li id="mobi-nav-join-us-level2" class="level2"><a href="/careers/join-us"><span>Join us</span></a></li><li id="mobi-nav-meet-our-people-level2" class="level2 last"><a href="/careers/meet-our-people"><span>Meet our people</span></a></li> </ul></li><li id="mobi-nav-media-level1" class="level1 haschildren last"><a href="/media"><span>Media</span></a><ul id="mobi-section-media-level2"> <li id="mobi-nav-press-releases-level2" class="level2 first"><a href="/media/press-releases/year-2024"><span>Press releases</span></a></li><li id="mobi-nav-recent-media-coverage-level2" class="level2"><a href="/media/recent-media-coverage"><span>Recent Media Coverage</span></a></li><li id="mobi-nav-press-kit-level2" class="level2"><a href="/media/press-kit"><span>Press kit</span></a></li><li id="mobi-nav-video-gallery-level2" class="level2"><a href="/media/video-gallery"><span>Video gallery</span></a></li><li id="mobi-nav-brochures-level2" class="level2"><a href="/media/brochures"><span>Brochures</span></a></li><li id="mobi-nav-media-contacts-level2" class="level2"><a href="/media/media-contacts"><span>Media contacts</span></a></li><li id="mobi-nav-podcasts-level2" class="level2 last"><a href="/media/podcasts"><span>Podcasts</span></a></li> </ul></li> </ul> </div> </div>  </div> <div class="hide ir-menu-wrap"> <ul id="hidden-section-Homepage-level1"> <li id="hidden-nav-our-business-level1" class="level1 haschildren first"><a href="/our-business/our-business-overview"><span>Our Business</span></a><ul id="hidden-section-our-business-level2"> <li id="hidden-nav-our-business-overview-level2" class="level2 first"><a href="/our-business/our-business-overview"><span>Our business overview</span></a></li><li id="hidden-nav-perspectives-level2" class="level2"><a href="/our-business/perspectives"><span>Perspectives</span></a></li><li id="hidden-nav-strategy-level2" class="level2"><a href="/our-business/strategy"><span>Strategy</span></a></li><li id="hidden-nav-market-segments-level2" class="level2 haschildren"><a href="/our-business/market-segments"><span>Market segments</span></a><ul id="hidden-section-market-segments-level3"> <li id="hidden-nav-risk-level3" class="level3 first"><a href="/our-business/market-segments/risk"><span>Risk</span></a></li><li id="hidden-nav-scientific-technical-and-medical-level3" class="level3"><a href="/our-business/market-segments/scientific-technical-and-medical"><span>Scientific, Technical & Medical</span></a></li><li id="hidden-nav-legal-level3" class="level3"><a href="/our-business/market-segments/legal"><span>Legal</span></a></li><li id="hidden-nav-exhibitions-level3" class="level3 last"><a href="/our-business/market-segments/exhibitions"><span>Exhibitions</span></a></li> </ul></li><li id="hidden-nav-board-of-directors-level2" class="level2"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="hidden-nav-board-committees-level2" class="level2"><a href="/our-business/board-committees/audit-committee"><span>Board Committees</span></a></li><li id="hidden-nav-business-leaders-level2" class="level2 last"><a href="/our-business/business-leaders"><span>Business leaders</span></a></li> </ul></li><li id="hidden-nav-investors-level1" class="level1 selected haschildren"><a href="/investors/investor-overview"><span>Investors</span></a><ul id="hidden-section-investors-level2"> <li id="hidden-nav-investor-overview-level2" class="level2 first"><a href="/investors/investor-overview"><span>Investor overview</span></a></li><li id="hidden-nav-investor-presentations-level2" class="level2"><a href="/investors/investor-presentations/2024"><span>Investor presentations</span></a></li><li id="hidden-nav-shareholder-information-level2" class="level2 haschildren"><a href="/investors/shareholder-information"><span>Shareholder information</span></a><ul id="hidden-section-shareholder-information-level3"> <li id="hidden-nav-dividend-information-level3" class="level3 first"><a href="/investors/shareholder-information/dividend-information"><span>Dividend information</span></a></li><li id="hidden-nav-relx-plc-ordinary-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-ordinary-shareholders"><span>RELX PLC ordinary shareholders</span></a></li><li id="hidden-nav-relx-plc-adr-shareholders-level3" class="level3"><a href="/investors/shareholder-information/relx-plc-adr-shareholders"><span>RELX PLC ADR shareholders</span></a></li><li id="hidden-nav-agm-information-for-relx-plc-level3" class="level3"><a href="/investors/shareholder-information/agm-information-for-relx-plc"><span>AGM and General Meeting information for RELX PLC </span></a></li><li id="hidden-nav-corp-simplification-level3" class="level3"><a href="/investors/shareholder-information/corp-simplification"><span>Corporate structure simplification - 2018</span></a></li><li id="hidden-nav-investor-contacts-level3" class="level3"><a href="/investors/shareholder-information/investor-contacts"><span>Investor contacts</span></a></li><li id="hidden-nav-historic-information-for-relx-nv-level3" class="level3 last"><a href="/investors/shareholder-information/historic-information-for-relx-nv"><span>Historic information for RELX NV</span></a></li> </ul></li><li id="hidden-nav-results-level2" class="level2"><a href="/investors/results/2024"><span>Results</span></a></li><li id="hidden-nav-annual-reports-level2" class="level2"><a href="/investors/annual-reports/2023"><span>Annual reports</span></a></li><li id="hidden-nav-share-price-level2" class="level2"><a href="/investors/share-price/lse"><span>Share price</span></a></li><li id="hidden-nav-financial-calendar-level2" class="level2"><a href="/investors/financial-calendar"><span>Financial calendar</span></a></li><li id="hidden-nav-key-financial-data-level2" class="level2"><a href="/investors/key-financial-data"><span>Key financial data</span></a></li><li id="hidden-nav-analyst-coverage-level2" class="level2"><a href="/investors/analyst-coverage"><span>Analyst coverage</span></a></li><li id="hidden-nav-regulatory-news-level2" class="level2"><a href="/investors/regulatory-news"><span>Regulatory news</span></a></li><li id="hidden-nav-corporate-governance-level2" class="level2 selected haschildren"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate governance</span></a><ul id="hidden-section-corporate-governance-level3"> <li id="hidden-nav-corporate-governance-and-structure-level3" class="level3 first"><a href="/investors/corporate-governance/corporate-governance-and-structure"><span>Corporate Governance and structure</span></a></li><li id="hidden-nav-board-of-directors-level3" class="level3"><a href="/investors/corporate-governance/board-of-directors"><span>Board of Directors</span></a></li><li id="hidden-nav-board-committees-level3" class="level3"><a href="/our-business/board-committees"><span>Board Committees</span></a></li><li id="hidden-nav-code-of-ethics-level3" class="level3"><a href="/investors/corporate-governance/code-of-ethics"><span>Code of Ethics and Reporting Concerns</span></a></li><li id="hidden-nav-relations-with-shareholders-level3" class="level3"><a href="/investors/corporate-governance/relations-with-shareholders"><span>Relations with shareholders</span></a></li><li id="hidden-nav-internal-controls-level3" class="level3"><a href="/investors/corporate-governance/internal-controls"><span>Internal controls</span></a></li><li id="hidden-nav-tax-principles-level3" class="level3 current"><a href="/investors/corporate-governance/tax-principles"><span>Tax principles</span></a></li><li id="hidden-nav-articles-of-association-level3" class="level3 last"><a href="/investors/corporate-governance/articles-of-association"><span>Articles of association</span></a></li> </ul></li><li id="hidden-nav-debt-investors-level2" class="level2 haschildren last"><a href="/investors/debt-investors/funding-strategy"><span>Debt investors</span></a><ul id="hidden-section-debt-investors-level3"> <li id="hidden-nav-funding-strategy-level3" class="level3 first"><a href="/investors/debt-investors/funding-strategy"><span>Funding strategy</span></a></li><li id="hidden-nav-issuing-companies-and-guarantors-level3" class="level3"><a href="/investors/debt-investors/issuing-companies-and-guarantors"><span>Issuing companies and guarantor</span></a></li><li id="hidden-nav-term-debt-level3" class="level3"><a href="/investors/debt-investors/term-debt"><span>Term debt</span></a></li><li id="hidden-nav-maturity-profile-level3" class="level3"><a href="/investors/debt-investors/maturity-profile"><span>Maturity profile</span></a></li><li id="hidden-nav-capital-structure-level3" class="level3"><a href="/investors/debt-investors/capital-structure"><span>Capital structure</span></a></li><li id="hidden-nav-commercial-paper-level3" class="level3"><a href="/investors/debt-investors/commercial-paper"><span>Commercial paper</span></a></li><li id="hidden-nav-back-up-facilities-level3" class="level3"><a href="/investors/debt-investors/back-up-facilities"><span>Back up facilities</span></a></li><li id="hidden-nav-credit-ratings-level3" class="level3"><a href="/investors/debt-investors/credit-ratings"><span>Credit ratings</span></a></li><li id="hidden-nav-debt-investor-contacts-level3" class="level3 last"><a href="/investors/debt-investors/debt-investor-contacts"><span>Debt investor contacts</span></a></li> </ul></li> </ul></li><li id="hidden-nav-corporate-responsibility-level1" class="level1 haschildren"><a href="/corporate-responsibility"><span>Corporate Responsibility</span></a><ul id="hidden-section-corporate-responsibility-level2"> <li id="hidden-nav-being-a-responsible-business-level2" class="level2 haschildren first"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Being a responsible business</span></a><ul id="hidden-section-being-a-responsible-business-level3"> <li id="hidden-nav-unique-contributions-level3" class="level3 first"><a href="/corporate-responsibility/being-a-responsible-business/unique-contributions"><span>Unique contributions</span></a></li><li id="hidden-nav-governance-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/governance"><span>Governance</span></a></li><li id="hidden-nav-people-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/people"><span>People</span></a></li><li id="hidden-nav-customers-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/customers"><span>Customers</span></a></li><li id="hidden-nav-community-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/community"><span>Community</span></a></li><li id="hidden-nav-supply-chain-level3" class="level3"><a href="/corporate-responsibility/being-a-responsible-business/supply-chain"><span>Supply chain</span></a></li><li id="hidden-nav-environment-level3" class="level3 last"><a href="/corporate-responsibility/being-a-responsible-business/environment"><span>Environment</span></a></li> </ul></li><li id="hidden-nav-engaging-others-level2" class="level2 haschildren last"><a href="/corporate-responsibility/engaging-others/cr-news-and-viewpoints"><span>Engaging others</span></a><ul id="hidden-section-engaging-others-level3"> <li id="hidden-nav-cr-news-and-viewpoints-level3" class="level3 first"><a href="/our-business/perspectives/collections/our-world"><span>CR news & viewpoints</span></a></li><li id="hidden-nav-policies-and-downloads-level3" class="level3"><a href="/corporate-responsibility/engaging-others/policies-and-downloads"><span>Policies & downloads</span></a></li><li id="hidden-nav-working-with-the-un-level3" class="level3"><a href="/corporate-responsibility/engaging-others/working-with-the-un"><span>Working with the UN</span></a></li><li id="hidden-nav-relx-group-environmental-challenge-level3" class="level3"><a href="/corporate-responsibility/engaging-others/relx-group-environmental-challenge"><span>RELX Environmental Challenge</span></a></li><li id="hidden-nav-recognition-level3" class="level3"><a href="/corporate-responsibility/engaging-others/recognition"><span>Recognition</span></a></li><li id="hidden-nav-sdg-resource-centre-level3" class="level3"><a target="_blank" href="https://sdgresources.relx.com"><span>SDG Resource Centre</span></a></li><li id="hidden-nav-modern-slavery-act-statement-level3" class="level3 last"><a target="_blank" href="https://www.relx.com/~/media/Files/R/RELX-Group/documents/responsibility/relx-slavery-statement-2024.pdf"><span>Modern Slavery Act Statement</span></a></li> </ul></li> </ul></li><li id="hidden-nav-careers-level1" class="level1 haschildren"><a href="/careers"><span>Careers</span></a><ul id="hidden-section-careers-level2"> <li id="hidden-nav-why-relx-level2" class="level2 first"><a href="/careers/why-relx"><span>Why RELX?</span></a></li><li id="hidden-nav-experienced-professional-level2" class="level2"><a href="/careers/experienced-professional"><span>Experienced professionals</span></a></li><li id="hidden-nav-graduates-and-early-careers-level2" class="level2"><a href="/careers/graduates-and-early-careers"><span>Graduates and early careers</span></a></li><li id="hidden-nav-join-us-level2" class="level2"><a href="/careers/join-us"><span>Join us</span></a></li><li id="hidden-nav-meet-our-people-level2" class="level2 last"><a href="/careers/meet-our-people"><span>Meet our people</span></a></li> </ul></li><li id="hidden-nav-media-level1" class="level1 haschildren last"><a href="/media"><span>Media</span></a><ul id="hidden-section-media-level2"> <li id="hidden-nav-press-releases-level2" class="level2 first"><a href="/media/press-releases/year-2024"><span>Press releases</span></a></li><li id="hidden-nav-recent-media-coverage-level2" class="level2"><a href="/media/recent-media-coverage"><span>Recent Media Coverage</span></a></li><li id="hidden-nav-press-kit-level2" class="level2"><a href="/media/press-kit"><span>Press kit</span></a></li><li id="hidden-nav-video-gallery-level2" class="level2"><a href="/media/video-gallery"><span>Video gallery</span></a></li><li id="hidden-nav-brochures-level2" class="level2"><a href="/media/brochures"><span>Brochures</span></a></li><li id="hidden-nav-media-contacts-level2" class="level2"><a href="/media/media-contacts"><span>Media contacts</span></a></li><li id="hidden-nav-podcasts-level2" class="level2 last"><a href="/media/podcasts"><span>Podcasts</span></a></li> </ul></li> </ul> </div>   <a class="hide" name="maincontent" id="mainContent"> </a>  <div class="grey-overlay-banner-wrap"> <div class="container-fluid"> <div class="row"> <div class="col-xs-12"> <h1> Tax principles </h1> <div class="grey-banner-breadcrumb">  <div id="breadcrumb"> <a href="/">Home</a><span class="separator">|</span><a href="/investors/investor-overview">Investors</a><span class="separator">|</span><a href="/investors/corporate-governance/corporate-governance-and-structure">Corporate governance</a><span class="separator">|</span><span>Tax principles</span> </div>  </div> </div> </div> </div> </div>  <div class="content-wrap stick-content"> <div class="container-fluid"> <div class="row"> <div class="col-sm-8 col-xs-12"> <div class="my-content"> <h2>Our approach to tax</h2> <p>Taxation is an important issue for us and our stakeholders, including our shareholders, governments, customers, suppliers, employees and the broader, global communities in which we operate.</p> <p>Our tax strategy<sup>1</sup> is to conduct and manage our tax affairs in accordance with our tax principles. Our tax principles are aligned with the Group’s wider business philosophy and values as detailed in our <a href="/investors/corporate-governance/code-of-ethics">Code of Ethics and Business Conduct</a>. We present our strategy to, and receive approval from, our Audit Committee each year. We periodically discuss our tax principles with a variety of external stakeholders and we update our approach to tax and tax principles on an annual basis.</p> <p>Objectives for the tax department against which their performance is measured are as follows:</p> <ul> <li>To support the Group’s commercial activity by working closely with the business units</li> <li>To comply with all tax-related obligations</li> <li>To manage the Group’s tax risk and reputation</li> <li>To maintain a predictable and sustainable tax rate</li> </ul> <p> </p> <p>Corporate responsibility and sustainability (ESG) are foundational to RELX and play an important role in our approach to tax:</p> <ul> <li>Governance: RELX is a responsible taxpayer. We are transparent about our approach to tax and we publish our tax principles, tax risk management, tax risk control framework and our total tax contribution below.</li> <li>Social: Our unique contributions to society are at the heart of our business as illustrated by the tax related case studies in the ‘unique contributions to society’ section below. We are also committed to doing our part to advance the UN’s sustainable development goals, specifically SDG 16 (Peace, Justice and Strong Institutions) by promoting the rule of law in the tax arena. </li> <li>Environmental: RELX does not pay material amounts of environmental taxes as our own operations do not have a significant environmental impact, however we support our employees with reducing their environmental impact through tax incentivised programmes encouraged by governments, for example for the adoption of zero or low emission modes of transport such as bicycles or electric vehicles.</li> </ul> <p> </p> <p><sup>1</sup><em> We welcome the UK government’s requirement for large businesses to publish their UK tax strategy. Our UK tax strategy is incorporated within our global tax strategy and tax principles and we regard the publication of this information as complying with the duty under the UK’s Finance Act 2016, Schedule 19, para 16 for the financial year ending 31 December 2024.</em></p> <h2>Our tax principles</h2> <p>These tax principles apply to all taxes in all countries. Furthermore, these principles apply to all individuals involved in managing or directing RELX's tax affairs. </p> <p><strong>1. Accountability and governance</strong></p> <p>The Board receives, through its Audit Committee, regular updates on material tax issues, tax disputes, effective tax rates and any changes to the tax strategy. Updates are provided to the Board by the Chief Financial Officer (CFO).  We report annually to our Audit Committee on adherence to our tax principles. This includes an assessment of how our tax strategy and tax principles are aligned with the Group’s wider business strategy and values. Each year, our CFO and other finance representatives sign off the Senior Accounting Officer obligations in the UK. In addition, the Board monitors the company’s risk management and internal control systems and annually carries out a review of their effectiveness and reports on that review in the annual report.  The review includes consideration of how tax risks are managed, monitored and assured. </p> <p>The tax affairs of RELX are managed by a team of suitably qualified tax professionals, supported where appropriate by external advisors. Training is provided to employees to ensure that tax compliance is carried out with a suitable level of diligence and technical expertise.</p> <p><strong>2. Relationship with governments</strong></p> <p>RELX actively engages with policymakers, tax administrators, industry bodies and international institutions. In addition, we participate in consultations with the Organisation for Economic Co-operation and Development (OECD), European bodies and the United Nations. We support the approach of the OECD Framework for formal co-operative compliance regimes.</p> <p>We respect the rights of governments to determine their own tax regimes, rates of tax and collection mechanisms. </p> <p><strong>3. Relationships with tax authorities</strong></p> <p>We maintain professional working relationships with taxing authorities around the world:</p> <ul> <li>We are open and transparent about our tax affairs and significant transactions.</li> <li>We work co-operatively to resolve issues in a positive and professional manner. </li> </ul> <p>We support co-operative compliance and related programmes where they are available; we are part of the top 100 largest taxpayers programme in the Netherlands and proactively engage with tax authorities such as with HMRC in the UK annual business risk review.  </p> <p><strong> </strong></p> <p><strong>4. Compliance</strong></p> <p>We aim to comply with laws and regulations in all the countries in which we have a taxable presence, taking into account not only the letter but also, where clearly discernible, the spirit of the law. We make full and timely disclosures in tax returns, reports and documents submitted to taxing authorities.</p> <p>We do not accept or tolerate the criminal evasion of any tax in any jurisdiction, or the deliberate and dishonest facilitation of another’s tax evasion, whether carried out by an employee or any other associated business partner acting for us or on our behalf. We will not conduct business with anyone we believe is engaging in such practices in any jurisdiction.</p> <p>We prepare and maintain all documentation required by law, as well as anywhere necessary to provide support for a transaction with a tax impact.</p> <p>We use tax technology to improve the efficiency and robustness of our tax processes and tax data management. We regularly review and enhance our systems and processes supporting both direct and indirect taxes.</p> <p><strong>5. Transfer pricing</strong></p> <p>We do not artificially transfer profits from one business location to another to avoid taxation. We aim to pay an appropriate amount of tax according to where value is created within the normal course of commercial activity.</p> <p>Cross-border transactions undertaken between Group subsidiaries are taxed on an ‘arm’s-length’ basis in accordance with the principles endorsed by the OECD and the United Nations Committee of Experts on International Cooperation in Tax Matters.</p> <p><strong>6. Transparency</strong></p> <p>We comply with all current tax transparency requirements, and support international efforts to provide meaningful insight to stakeholders by publishing information in addition to the minima required by existing law and accounting standards.</p> <p><strong>7. Business structure</strong></p> <p>In making commercial decisions we take tax into account in the same way as any other cost. Where there is more than one way of structuring a commercial business arrangement we will take a holistic view, considering all factors including tax. We may implement an alternative with a lower tax cost, provided it is compliant with the laws and relevant regulations in the jurisdictions concerned and on the basis that we will make full and timely disclosures to the affected jurisdictions.</p> <p>We will not enter into tax planning, transactions or structures<br /> (i) that are notifiable to tax authorities under mandatory disclosure regimes which apply where obtaining a tax advantage is the main benefit or one of the main benefits of the arrangement,<br /> (ii) which we consider to be abusive, or <br /> (iii) which otherwise have no ultimate commercial business purpose.</p> <p><strong>8. Tax havens</strong></p> <p>We do not use companies in tax havens as defined by the OECD to avoid taxes on activities which take place elsewhere.</p> <p><strong>9. Uncertainty and risk</strong></p> <p>We adopt a prudent approach to tax risk and seek to achieve an acceptable risk level in all activities, taking into consideration financial risks, relationships with tax authorities and the reputation of the group. We use standard processes and procedures to assess tax risk before a significant transaction is undertaken and to monitor the position until final resolution. In considering tax risk associated with such a transaction we assess:</p> <ul> <li>If it is aligned to the Tax Principles </li> <li>Internal and/or external advice from suitably qualified advisors</li> <li>Whether the tax treatment applied is more likely than not to be sustained on examination by tax authorities</li> </ul> <p>Training is provided to relevant employees to ensure that tax risk assessment processes are followed appropriately, and mechanisms are in place to allow employees to raise concerns around application of these principles in general or to specific transactions, in line with the <a href="/investors/corporate-governance/code-of-ethics">RELX Code of Ethics and Business Conduct</a> and the <a href="/~/media/Files/R/RELX-Group/documents/investors/corporate-governance/reporting-concerns/reporting-concerns-policy.pdf" target="_blank">RELX Reporting Concerns policy</a>. Our in-house Internal Audit and Assurance team periodically review these processes and procedures to ensure that they remain sufficient and appropriate.</p> <p><strong>10. Tax incentives and rulings</strong></p> <p>We do not use our commercial bargaining power in any given country or region to obtain company-specific tax advantages that are not available to all market participants, or which are otherwise not properly legislated.</p> <h2>Tax Risk management</h2> <p>Our businesses operate globally, and our profits are subject to taxation in many different jurisdictions and at different tax rates. As a result of various local and international initiatives, tax laws that currently apply to our businesses may be amended by the relevant authorities or interpreted differently by them and this creates added uncertainty. </p> <p>The risks are managed through our Tax Risk Framework, which sets out the key tax risks and the mitigating actions that RELX takes to manage and monitor those risks. There are five key risk areas covered by the tax risk framework – policy & governance; organisation and resources; compliance and documentation; external tax reporting and communications; and change management. Examples of a risk and mitigating action for each of the five key risk areas are shown below:</p> <h2>Tax Risk Control Framework</h2> <div class="scroll-table-container"> <table> <tbody> <tr> <td style="text-align: left; vertical-align: top; width: 20%;"><strong>Policy & governance</strong></td> <td style="text-align: left; vertical-align: top; width: 20%;"><strong>Organisation & resources </strong></td> <td style="text-align: left; vertical-align: top; width: 20%;"><strong>Compliance & documentation</strong> </td> <td style="text-align: left; vertical-align: top; width: 20%;"><strong>External tax reporting <br /> and communications </strong></td> <td style="text-align: left; vertical-align: top; width: 20%;"><strong>Change management </strong></td> </tr> <tr> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of risk</span></em><br /> Transactions or behaviours are not in line with the tax strategy (which is incorporated within our Tax Principles).</td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of risk</span></em><br /> Not having the right organisational structure (people/process/systems) in place to implement and execute the tax strategy.</td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of risk</span></em><br /> Failure to comply with statutory tax obligations, such as tax-related compliance obligations under the relevant local tax laws.</td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of risk</span></em><br /> Tax positions not accurately reflected in reporting.</td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of risk</span></em><br /> Failure to adequately manage changes internally or externally, leading to financial losses or suboptimal commercial outcomes.</td> </tr> <tr> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of mitigating action</span></em><br /> Training on Tax Principles has been rolled out for the businesses and divisional CFOs have disseminated key messages to their teams</td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of mitigating action</span></em><br /> Group Tax is structured by function as well by major geographical region with relevant in-depth tax expertise. Third party advisor sign off for complex/high value areas is sought where needed.</td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of mitigating action</span></em><br /> Global compliance is tracked using a tool which must be updated on a timely basis by local teams and third party tax compliance partners. </td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of mitigating action</span></em><br /> SOX sign off for global tax reporting completed annually and testing performed by internal and external auditors.</td> <td style="text-align: left; vertical-align: top;"><em><span style="color: #ff9900;">Example of mitigating action</span></em><br /> Members of Group Tax partner with managers across the businesses to ensure they are aware of changes and are given appropriate advice and support.</td> </tr> </tbody> </table> </div> <h2>Our global tax contribution</h2> <p>RELX contributes in many ways to the jurisdictions in which we operate. This report concentrates on our tax contribution which is just one element of our overall contribution. Total tax contribution quantifies the total amount of taxes generated by RELX and contributed to the public finances.</p> <p>For many of the markets in which we operate our tax contribution is significant. In the year ended 31 December 2023, our total tax contribution, including both our own taxes and those we collect on behalf of governments, was £1,801m.  These are cash taxes generated directly by our economic activity in each country and are a fair reflection of our tax footprint and what we contribute to government tax revenues. </p> <p><strong>Total tax contribution for 2023</strong></p> <p> <img width="390" height="360" src="/~/media/Images/R/RELX-Group/content-images/investors/tax/tax-chart1-apr-2024.jpg" alt="Total tax contribution 2023 " /></p> <p>We pay taxes where our economic activity takes place, with the US, UK and the Netherlands being our largest jurisdictions. Taxes borne of £899m in 2023 are those that represent a cost to us. This amount includes corporate tax, employer payroll taxes, property, and indirect taxes. Taxes collected of £902m in 2023 are those that we administer on behalf of governments and collect from others as we do business. This amount includes employee taxes, net VAT and sales taxes collected. </p> <div class="scroll-table-container" style="overflow: hidden;"> <table cellspacing="10" border="0"> <tbody> <tr> <td style="border: 0px;"> <strong>Total tax contribution by country</strong> <p> <img width="383" height="354" src="/~/media/Images/R/RELX-Group/content-images/investors/tax/tax-chart2-apr-2024.jpg" alt="Total tax contribution by country" /></p> </td> <td style="border: 0px;"> <strong>Total tax contribution by category</strong> <p> <img width="383" height="354" src="/~/media/Images/R/RELX-Group/content-images/investors/tax/tax-chart3-apr-2024.jpg" alt="Total tax contribution by category" /></p> </td> </tr> </tbody> </table> </div> <p>More detail on the corporate income taxes reflected in our annual accounts can be found in note 9 of <a href="/investors/annual-reports/2023">RELX’s 2023 annual report</a>. The reconciliation of our effective tax rate to the weighted average expected rate is reproduced below.   </p> <p><img alt="" width="671" height="225" src="/~/media/Images/R/RELX-Group/content-images/investors/corporate-governance/tax-table-2023-ar.jpg" /></p> <p>The weighted average applicable tax rate for the year was 24.9% (2022: 23.6%; 2021: 23.3%), reflecting the applicable rates in the countries where the Group operates. The Group’s future tax charge will be sensitive to the geographic mix of profits and losses and the tax rates and laws in force in the jurisdictions in which the Group operates. </p> <p>The BEPS Pillar Two Minimum Tax legislation was enacted in July 2023 in the UK with effect from 2024. The Group has applied the temporary exception under IAS 12 in relation to the accounting for deferred taxes arising from the implementation of the Pillar Two rules. The new rules are not expected to have a significant impact on the tax charge for the Group. </p> <p>In the US, the Inflation Reduction Act enacted in August 2022 introduced a corporate alternative minimum tax. This is not expected to have any significant impact on the Group. The Group will continue to monitor developments. </p> <p>In the UK, an increase in the corporation tax rate from 19% to 25% from April 2023 was enacted in 2021. In the Netherlands, an increase in the corporation tax rate from 25% to 25.8% from 2022 and changes to loss recognition rules were also enacted in 2021. In total, the deferred tax effect of changes in tax rates for the year was a tax credit of nil (2022: £3m; 2021: £8m) in the income statement. </p> <p>The effective tax rate of 22.1% (2022: 22.8%; 2021: 18.1%) was lower than the weighted average applicable rate of 24.9%. Income not taxable and expenses not deductible include a credit of £21m (2022: £13m; 2021: £15m) relating to research and development. In 2023 and 2021, there were tax credits arising from the substantial resolution of prior year tax matters. In 2021, the change in recognition and measurement of deferred tax includes the deferred tax effect of tax rate increases in the UK and the Netherlands of £8m and changes to loss recognition rules in the Netherlands of £15m. In 2021, there was a tax credit of £7m relating to the revaluation of a put and call option arrangement.</p> <h2>Our unique contributions to society</h2> <p>RELX performs to the highest commercial and ethical standards and channels our knowledge and strengths, as global leaders in our industries, to make a difference to society. We make a positive impact on society through our knowledge, resources and skills, including supporting the tax authorities and promoting of the rule of law and justice. </p> <h2>Case studies</h2> <div style="width: 100%;"> <p><strong>LexisNexis Homestead Exemption Fraud Detection Solution </strong></p> <p><img alt="" src="/~/media/Images/R/RELX-Group/content-images/investors/tax/tax-casestudy2.jpg?h=260&w=390" style="width: 390px; height: 260px; float: left; margin-right: 20px; margin-bottom: 20px;" />Residential property tax fraud, also called homestead exemption fraud, occurs in US counties when taxpayers wrongly receive residential property tax breaks on homes they don’t live in as their primary residence or receive tax exemptions for which they otherwise don’t qualify, such as those for senior citizens. This type of fraud costs US counties millions each year, which has a significant impact on funding for public services, including schools, public safety and other local needs. <br /> <br /> In the state of Illinois, the Cook County Assessor’s Office needed an investigative tool to help detect these fraudulent tax filings, so it implemented the LexisNexis Homestead Exemption Fraud Detection Solution. Powered by HPCC Systems, the solution examines the homestead exemption filings of the county’s residential properties to ensure compliance with State of Illinois tax laws. The solution helped recapture more than $26 million in lost revenue for Chicago and the rest of Cook County, Illinois. Over a period of 4 years, LexisNexis Risk Solutions helped the county bill more than $45 million in lost revenue.  </p> <p>The LexisNexis Homestead Exemption Fraud Detection Solution has also been used to discover $75 million in new taxable value for Sarasota County, Florida, by identifying more than 500 cases of fraudulent tax filings. The solution, which combines LexisNexis Risk Solutions public records databases with identity analytics technology and the investigative capabilities of Tax Management Associations, enables local governments to detect erroneous and fraudulent filings, collect taxes resulting from these filings and identify new sources of revenue.</p> </div> <div style="width: 100%;"> <p><strong>Rule of tax law in Africa</strong></p> <p><img alt="" width="390" height="260" src="/~/media/Images/R/RELX-Group/content-images/investors/tax/tax-case-study3.jpg" style="width: 390px; height: 260px; float: left; margin-right: 20px; margin-bottom: 20px;" />Taxes provide governments with the essential revenue necessary for public services that benefit their citizens. Governments need codified tax laws to know when, how much and from whom they should be collecting. Citizens need codified and transparent tax laws to understand their liabilities and to advocate for fair collection and use of their remittances. Unfortunately, in many countries around the world, it is difficult for tax authorities and taxpayers alike to access tax law in a complete, up-to-date and consolidated form. We are looking to apply our skills and experience to improve access to tax law for all. </p> <p> Work is currently underway on a pioneering Rule of Law project aiming to produce and maintain a set of freely available consolidated tax laws in Africa.  </p> <p>RELX Tax, LexisNexis South Africa and the LexisNexis Rule of Law Foundation have been working closely with the Ministry of Finance in Ethiopia to consolidate the Ethiopian tax laws and to ensure they are published and freely accessible on the Ethiopian Ministry of Finance website.</p> <p>In 2023 we secured the approval from the Rwanda Revenue Authority to commence a similar project in Rwanda. </p> </div> <div style="width: 100%;"> <p><strong>Helping UK businesses to navigate the pandemic</strong></p> <p><img alt="" width="390" height="260" src="/~/media/Images/R/RELX-Group/content-images/investors/tax/tax-case-study2.jpg" style="width: 390px; height: 260px; float: left; margin-right: 20px; margin-bottom: 20px;" />Many businesses faced considerable uncertainty during the Covid-19 pandemic. At that crucial moment, the Tolley business in the UK launched a free online toolkit designed to equip the tax and accounting industry with the authoritative guidance it would need to help businesses navigate the pandemic. </p> <p> The toolkit offered guidance to tax professionals so that they could rely on up to date information when advising businesses. Authored by Tolley’s in-house experts, the guidance covered the government's Covid-19 financial and tax response measures, including the employee furlough and self-employed support schemes, the stamp duty holiday and reductions in VAT. As well as containing information relevant to Covid-19 measures, the toolkit also dealt with the closure and subsequent virtual reopening of the court and tribunal system. </p> <p> During a period of significant disruption, the toolkit proved to be a critical resource in helping businesses across the country. </p> </div> </div> </div> <div class="col-xs-12"> </div> </div> </div>  <div class="Main-snap-wrapper"> </div>  <div class="container-fluid"> <div class="row"> <div class="col-sm-8 col-xs-12"> </div> </div> </div> <div class="bottom-foot-sp-wrap"> <div class="container-fluid"> <div class="row"> </div> </div> </div> <div class="container-fluid"> <p class="edit"> <strong>Note:</strong> To add/edit documents/links, please navigate through the Advanced Editing visible in the ribbon at the top. </p> </div> </div>  <div class="footer"> <div class="container-fluid"> <div class="row"> <div class="col-xs-12"> <div class="top-foot"> <div class="row"> <div class="col-md-9 col-xs-12"> <div class="foot-2"> <div class="row"> <div class="col-xs-12"> <p class="footer-header">Contacts</p> </div> <div class="col-xs-12 col-sm-4 col-md-4"> <p><strong>London</strong> <br /> 1-3 Strand <br /> London <br /> WC2N 5JR <br /> UK <br /> Tel: <a href="tel:+44 20 7166 5500">+44 20 7166 5500</a><br /> Email: <a href="/cdn-cgi/l/email-protection#95f9fafbf1fafbd5e7f0f9edbbf6faf8"><span class="__cf_email__" data-cfemail="74181b1a101b1a340611180c5a171b19">[email protected]</span></a></p> </div> <div class="col-xs-12 col-sm-4 col-md-4"> <p><strong>New York</strong> <br /> 230 Park Avenue <br /> New York <br /> NY 10169 <br /> USA <br /> Tel: <a href="tel:+1 212 309 8100">+1 212 309 8100</a> <br /> Email: <a href="/cdn-cgi/l/email-protection#771912000e18051c3705121b0f5914181a"><span class="__cf_email__" data-cfemail="09676c7e70667b62497b6c6571276a6664">[email protected]</span></a></p> </div> <div class="col-xs-12 col-sm-4 col-md-4"> </div> </div> </div> </div> <div class="col-md-3 col-xs-12"> <div class="foot-3"> <div class="foot-head"> <p class="footer-header"></p> </div> <div class="foot-social-images"> <p class="linkedin"><a target="_blank" title="LinkedIn – link to website (opens in a new window)" href="https://www.linkedin.com/company/relx-group">Linkdin</a></p> <p class="twitter"><a target="_blank" title="Twitter – link to website (opens in a new window)" href="https://twitter.com/RELXHQ">Twitter</a></p> <p class="instagram"><a target="_blank" title="Instagram – link to website (opens in a new window)" href="https://www.instagram.com/relxhq/">Instagram</a></p> <p class="youtube"><a target="_blank" title="YouTube – link to website (opens in a new window)" href="https://youtube.com/c/RELXvideo">YouTube</a></p> </div> </div> </div> </div> </div> <div class="bottom-foot"> <div class="row"> <div class="col-md-9 col-xs-12"> <div class="foot-links float100"> <ul> <li><a href="/site-services/terms-and-conditions">Terms & Conditions</a></li> <li><a href="/site-services/privacy">Privacy</a></li> <li><a href="/site-services/cookies">Cookies</a></li> <li><a href="/site-services/accessibility">Accessibility</a></li> <li><a href="/site-services/site-map">Site Map</a></li> <li><a href="/site-services/alert-service">Alert Service</a></li> <li><a href="/~/media/Files/R/RELX-Group/documents/responsibility/relx-slavery-statement-2024.pdf" target="_blank">Modern Slavery Act Statement</a></li> <li><a href="##"" id="cc-CookieSetting">Cookie Settings</a></li> </ul> </div> </div> <div class="col-md-3 col-xs-12"> <div class="copy-right-logo"> <p class="copyright dyndate">© 2024 RELX Group plc</p> <a title="RELX – link to home page" href="/"> <img src="/~/media/Images/R/RELX-Group/logo/footer-logo-v2.png?h=18&iar=0&w=77" alt="RELX – link to home page" width="77" height="18" /></a> </div> </div> </div> </div> </div> </div> </div>  </div>  </div> <div id="__JSONMENU" class="ui-helper-hidden"></div> </form> <script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script><script type="text/javascript" src="https://assets.investisdigital.com/cookiemanager/v3/latest/js/invd-cm-plugin.min.js" ></script><script type="text/javascript" src="/javascripts/ResourceHandlermerge.js?0=%7BBA1A6D53-C845-4CAC-B7CE-8D3FBE50F317%7D&1=%7B73B46A97-820A-41D7-BE58-0326E228F884%7D&2=%7BB95EEF5D-CD48-44B8-A82A-D3BBB42C0D3B%7D&3=%7B3F99D8B0-206E-4C69-B50F-04B0881B8424%7D&4=%7BE9C6E903-C28C-4ADC-A348-8AC2C2263B0C%7D&5=%7B1593D19B-FD07-4070-9C03-8E2CE3AA93D3%7D&6=%7B170C5BAD-5292-4F07-AC56-D9F5E8DCF70D%7D&7=%7BAF58C240-6638-4011-8CB8-DB0FEA37F675%7D&8=%7BCBBCA8A4-B3CE-426F-98FA-D242597E4970%7D&9=%7B7682EBF9-25A6-41FF-B032-D08FC8AB20E1%7D&10=%7B48D20377-DE8D-44B2-88F0-4C5AE29422BC%7D&11=%7B2B575594-BB30-41F4-BC46-0477916AB09B%7D&12=%7B5E3057AE-94AA-46D2-BDBF-29A5A744A490%7D&13=%7B017B3848-0E33-46E8-AC5A-F413E6F4B34B%7D&15=%7B1746D6F4-F7CF-4816-BC6A-444D1E34316F%7D&sc_lang=en&revision=ab7685ad-fb61-4b38-b29c-5bb37ede4bdc"></script> </body> </html>