Preventing the facilitation of tax evasion

Principles

  • We manage our tax affairs in accordance with our agreed approach.
  • We do not help our customers, suppliers, or anyone else we work with, to fraudulently underpay, or not pay, tax.

We will

  • Only accept and raise invoices and other contractual documents which are true to our agreed commercial situation and which do not include false information; and
  • Not undertake any other action or activity which is intended to assist anyone else engaged in tax evasion.

What happens when…

Our supplier has asked to change some invoices this month so they can categorise the supplies differently for tax reasons. They are the best supplier in the market, we have a great relationship with them and I can’t afford to lose them; is this ok?

Requests like this might seem reasonable, but it’s not ok. You could be facilitating tax evasion and this may result in a criminal prosecution for both you and Rolls-Royce. Politely ask them to raise invoices with the correct amounts and descriptions of the supplies that have been made.

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Group Policies

If need more information having reviewed our principles, these policy documents could help:

Additional Guidance

Having reviewed our principles and policies another potential source of information might be:

Contacts

Still not clear, then contact the relevant Subject Matter Experts:

Some of these are internal links and only available if accessing from a Rolls-Royce GAD network asset.

  • Group Tax team

If need more information having reviewed our principles, these policy documents could help:

Our Code

Did you know our Code is available as an app. Our Code app is currently undergoing maintenance and will be available again by the end of 2024.

Download on the app store – link to website (opens in a new window)

Did you know our Code is available as an app. Our Code app is currently undergoing maintenance and will be available again by the end of 2024.

Download on the app store – link to website (opens in a new window)