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Compliance Statements

InHealth Group Tax Strategy

The InHealth Group (“the Group”) regards the publication of the information set out below as compliant with its duty under Schedule 19 of the Finance Act 2016 to publish a tax strategy and applies to the financial year ending 30 September 2023. This UK tax policy covers all entities listed in Appendix 1 (below).

The Group will manage its tax affairs in accordance with the following objectives:

Tax Governance

Ensure tax governance procedures established are appropriate to certify that the Group complies with relevant legislation, guidance, and reporting and disclosure requirements

Tax Risks

Apply professional diligence and responsibility in the management of all tax risks

Tax Efficiency

Structure business arrangements in a tax efficient manner, and use Government incentives and reliefs to minimise the cost of conducting business activities

HMRC

Maintain constructive relationships with HMRC based on mutual trust and transparency

Governance and Risk Management

Tax risks are assessed on a case-by-case basis, allowing the Group to arrive at well-reasoned conclusions on how each individual risk should be managed. Where there is uncertainty in how the relevant tax law should be applied, external advice may be sought to support the Group’s decision-making process.

Ultimate responsibility for the Group’s tax affairs rests with the Chief Financial Officer (CFO) and Senior Accounting Officer (SAO). The CFO sits on the Board, who have the final decision on managing tax matters, compliance, risks and uncertainties. Evaluation of tax risk includes consideration of

  • The legal and fiduciary duties of directors and employees
  • The financial costs and benefits of various scenarios, including an assessment of the probability of the risk materialising and the process for dispute resolution
  • The non-financial costs and benefits, including relationships with HMRC, impact on reputation and brand image, and relationships with customers

The Group does not undertake artificial arrangements where there is little or no business rationale other than the achievement of a tax advantage, or knowingly act in a manner contradictory to the intent of UK legislation.

Apart from any areas of potential technical subjectivity, the controls and procedures in place and their constant monitoring ensure that tax returns are prepared in a low-risk environment and give the SAO sufficient comfort when certifying those controls and procedures.

An acceptable tax risk is one where the Board has reasonable belief, and where that belief is reasonable from an objective view point, that the resulting tax position is legally defensible and likely to be sustained on its merits if challenged by HMRC.

Tax planning

The Group recognises its responsibility to pay the correct amount of UK tax. The Group regards planning to mitigate liabilities as appropriate provided it is consistent with the laws of the jurisdiction(s) concerned, as a result the Group may utilise available tax incentives, reliefs and exemptions provided these are aligned with the associated tax legislation.

The Group will seek advice for any significant transaction, including those in the ordinary course of business, where the tax outcome is in any way uncertain, and particularly where an adverse tax result could harm the overall commercial benefit. The Group does not tolerate tax evasion, nor does it tolerate the facilitation of tax evasion by any person acting on its behalf.

Relationship with HMRC

The Group is committed to maintaining an open and collaborative working relationship with HMRC and seeks to make fair, accurate and timely disclosures in correspondence and tax returns. The Group is committed to acting with integrity and transparency in all tax matters and operates within the guidelines of HMRC’s Cooperative Compliance Framework.

Appendix 1

InHealth UK Holdings Limited
InHealth Group Holdings PLC
InHealth Ventures Limited
InHealth Group Limited
InHealth Limited
InHealth Properties Limited
InHealth Facilities Management Limited
InHealth (London) Limited
InHealth Molecular Imaging Limited
Vista Diagnostics Limited
Preventicum UK Limited

InHealth Reporting Limited
InHealth Endoscopy Limited
InHealth Echotech Limited
Lister InHealth Limited
Cardinal InHealth Limited
InHealth Pathology Limited
InHealth Intelligence Limited
InHealth CATS Limited
London Centre for Advanced Diagnostics Limited
United Open MRI Limited
Euroclinics (UK) Limited

e-Locum Services Limited
Medical Imaging Audit and Accreditation Limited
InHealth Diagnostic and Imaging Limited
The London Upright MRI Company Limited
Yorkshire Upright MRI Centre Limited
InHealth Endoscopy Limited
InHealth Echotech Limited
InHealth Pathology Limited
Prime Endoscopy (Bristol) Limited
TAC HealthCare Limited

InHealth Group Supplier Payment Statement

As a large business the InHealth Group (“the Group”) publishes supplier payment performance half yearly under its Duty to Report on Payment Practices and Performance. This information is publicly available and can be accessed from the gov.uk website.

The Group seeks to settle all agreed invoices within the agreed contractual payment terms. In looking to deliver this objective the group targets an efficient and effective payment process through:

  • Operating a No Purchase Order No Pay process that is communicated clearly to Suppliers
  • Maintaining collaborative relationships with Suppliers, through regular review meetings
  • Maintaining a clear internal process for the purchase of goods and services that facilitates the efficient and timely payment of suppliers.

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