Choice Hotels UK Tax Strategy

This document describes Choice Hotels’ UK tax strategy. It is published by Quality Hotels Limited which is the only entity in our group with relevant UK tax presence. Consistent with the relevant legislation, Quality Hotels Limited regards the publication of this strategy as meeting its obligations under Schedule 19 of the UK's Finance Act 2016 for the current accounting period. This strategy has applied in all periods since the introduction of Schedule 19, Finance Act 2016. References to "our" and "we" are to Quality Hotels Limited. References to "tax" are to UK taxation as defined in Schedule 19 of the Finance Act 2016.

This strategy has applied in all periods since the introduction of Schedule 19, Finance Act 2016.

References to "our" and "we" are to Quality Hotels Limited. References to "tax" are to UK taxation as defined in Schedule 19 of the Finance Act 2016.

At Choice Hotels, we believe that great things are possible when people work together, inspired by a shared set of values and principles, who strive for excellence and a common goal. Our corporate culture, values, and principles shape who we are, and how we behave and define success. Our relationships with stakeholders – franchisees, guests, shareholders, business partners, fellow associates and the communities where we live and work – plays a critical role in our success. Key building blocks of these relationships are reputation, integrity, and trust. Our Code of Ethics and Conduct provides the framework for ethical decision-making and helps to ensure that we always comply with the law. In short, it’s how we do business.

  1. Tax Planning Approach
    Our attitude toward tax planning is consistent with Choice Hotels' Code of Ethics and Conduct. We do not engage in aggressive tax planning. We work to ensure that we always comply with the law and fulfill our obligations to all our stakeholders, with the intent that we don’t underpay or overpay tax.
  2. Risk Management & Governance Approach
    Choice Hotels is committed to sound and effective corporate governance practices. We have robust internal controls in place that ensure the quality and integrity of our financial statements and tax filings, as well as overall compliance with legal and regulatory requirements. We believe these controls are operating effectively to ensure that we are in full compliance with the spirit and the letter of all applicable tax laws to minimize any risk in relation to tax.
  3. Appetite for U.K. tax risk
    As stated above, we do not engage in aggressive tax planning. We aim for full compliance with the spirit and letter of all applicable tax laws. We seek to minimize any risk in relation to tax.
  4. Working with Tax Authorities Approach
    We strive to build and maintain a constructive, cordial, and cooperative relationship with H.M. Revenue and Customs.