Scitygate Brewing Company Limited is committed to fully and transparently complying with all tax laws that apply to our business — in the United Kingdom and in every jurisdiction in which we operate. This policy sets out the principles under which the company approaches taxation.
1. UK Tax Compliance
SBC complies with all tax legislation issued by the UK Parliament and administered by His Majesty's Revenue & Customs (HMRC). This includes Corporation Tax, VAT, PAYE / National Insurance, business rates and any excise duties applicable to non-alcoholic beverage manufacture, import and export.
2. Responsible Taxation
We do not use aggressive tax planning, artificial structures or arrangements that lack commercial substance. All transactions between SBC and any related party are conducted at arm's length and in accordance with UK transfer-pricing rules.
3. Transparency & Reporting
Our statutory accounts are prepared under UK GAAP (FRS 102) and filed on time with Companies House. Tax returns are submitted accurately and within the deadlines set by HMRC. Where a country-by-country report becomes applicable to us in the future, we will publish it in line with OECD BEPS Action 13.
4. Anti-Tax-Evasion Statement
SBC has zero tolerance for the facilitation of tax evasion — whether by our employees, contractors, distributors, suppliers or any associated person — as prohibited by the Criminal Finances Act 2017. We maintain reasonable prevention procedures, provide staff training, and require all business partners to acknowledge our anti-facilitation stance.
5. Governance & Oversight
Ultimate responsibility for this policy rests with the Board of Directors. The Finance Director is responsible for day-to-day tax risk management. Material tax positions are reviewed at least annually and disclosed to our external auditors.
6. Cooperation with HMRC
We maintain a transparent and constructive relationship with HMRC. We seek clearance in advance of significant or novel transactions where uncertainty exists, and we respond fully and promptly to any HMRC enquiry.
7. Reporting Concerns
Any concern relating to tax integrity can be raised confidentially by emailing help@sbcltd.com. All reports are handled sensitively and without retaliation.
Effective Date
1 January 2026
Version
1.0
Contact
Scitygate Brewing Company Limited (Company No. 17323558, registered in England & Wales)
2nd Floor Halifax House, 93–101 Bridge Street
Manchester M3 2GX, United Kingdom
Email: help@sbcltd.com · Website: www.sbcltd.com