TAX STRATEGY

Kia UK Limited is committed to complying with all applicable tax laws, regulations, reporting obligations and disclosure requirements in the jurisdictions in which it operates. The Company maintains a tax governance framework supported by internal controls, documented processes, periodic risk assessments and senior management oversight.

Tax governance forms part of the Company’s wider corporate governance and risk management framework. Tax risks are identified, assessed and monitored on an ongoing basis by appropriately qualified personnel within the finance and tax functions. Where specialist knowledge is required, the Company engages suitably qualified external advisers. Significant business transactions, changes in operations or new commercial arrangements are reviewed to identify potential tax implications and risks.

Material tax risks and uncertainties are escalated to senior management and, where appropriate, the Board of Directors for consideration. Where tax matters may have implications beyond the UK business, the Company works closely with Kia Europe GmbH and Kia Corporation to ensure appropriate governance and alignment across the wider group.

The Company monitors developments in tax legislation and regulatory requirements, including international tax initiatives such as the OECD Pillar Two framework and the associated UK Multinational Top-up Tax and Domestic Top-up Tax regimes, where relevant to the wider group. Tax reporting and compliance processes are subject to ongoing review to promote accurate, timely and transparent reporting. This includes the use of external advisers where appropriate to provide assurance and technical support.

The Company’s approach to tax is consistent with its broader ethical standards, corporate values and commitment to responsible business conduct.

Kia UK Limited supports legitimate tax planning that is consistent with applicable legislation and aligned with genuine commercial activity.

The Company does not undertake tax planning that is artificial, contrived or intended to achieve tax outcomes that are inconsistent with the underlying economic substance of the relevant transaction. Where alternative approaches are available under tax legislation, the Company will select an approach that appropriately reflects the commercial objectives and economic reality of its activities. Where there is significant uncertainty regarding the tax treatment of a transaction, the Company will seek advice from appropriately qualified professional advisers and, where appropriate, engage proactively with HMRC.

The Company seeks to claim tax reliefs, incentives and exemptions in a manner consistent with applicable tax legislation.

The Company seeks to maintain a low level of tax risk and adopts a cautious and responsible approach to tax compliance.

Tax decisions are made after considering legal, financial, commercial and reputational factors. The Company will not knowingly enter into arrangements that could result in material tax non-compliance or adversely affect its reputation with customers, employees, regulators, shareholders or other stakeholders. To support this objective, the Company maintains internal controls designed to ensure that tax obligations are identified, reported and paid correctly and on time.

The Company is committed to preventing the facilitation of tax evasion and maintains procedures designed to comply with the Criminal Finances Act 2017. These procedures are intended to minimise the risk of tax evasion facilitation by associated persons, including employees, contractors, agents, suppliers and other business partners.

The Company’s culture promotes integrity, transparency and ethical conduct. Employees are encouraged to raise concerns through appropriate reporting channels without fear of retaliation.

The Company applies these principles across all taxes relevant to its operations, including corporation tax, VAT, customs duties, employment taxes and any other applicable UK taxes.

The Company is committed to complying with all applicable tax legislation, regulations and reporting obligations and to making full, fair and timely disclosures where required.

Where uncertainty arises regarding the interpretation or application of tax legislation, the Company will seek to resolve matters through proactive engagement and dialogue with HMRC. The Company aims to maintain a low-risk tax compliance profile, as determined by HMRC Business Risk Review process, through proactive cooperation, transparency and effective governance.

We maintain a continued commitment to ensure accurate tax returns are submitted on a timely basis, and tax liabilities are paid when due. Kia UK Limited fully cooperates with HMRC requests for information and seeks to resolve any areas of disagreement through professional and constructive discussion.

As a responsible taxpayer, the Company recognises the importance of paying the appropriate amount of tax in accordance with applicable laws and contributing to the economies and communities in which it operates.

Date Published: 6th October 2026