Introduction and Scope
Language Line Limited and Language Line TI Limited (together, “LLS-UK”) form part of the wider TP Group,
whose ultimate parent company is Teleperformance SE, headquartered in France.
This document sets out the UK tax strategy applicable to LLS-UK for the financial year ended 31 December
2025. It is published in accordance with Schedule 19 to the Finance Act 2016, including the requirements
applicable to a UK sub-group under paragraph 19(2), and covers all relevant UK taxes and duties.
The strategy is aligned with the business activities of LLS-UK and is reviewed and approved annually by the
appropriate Board.
Compliance
LLS-UK seeks to comply with all applicable UK tax laws and regulations and to pay the right amount of tax, in
the right place and at the right time.
Available reliefs and incentives may be claimed where they are consistent with the relevant legislation and
the underlying commercial activities of the business.
Governance and Risk Management
Responsibility for the management of UK tax matters rests with the LLS-UK finance function, with
appropriate oversight from senior management.
LLS-UK maintains processes and controls designed to support compliance with its UK tax obligations and the
accurate and timely calculation, reporting and payment of relevant taxes. Tax risks are identified, assessed
and managed as part of the wider financial control framework, with material matters escalated as
appropriate.
External professional advice is obtained where appropriate, particularly in relation to complex, material or
uncertain tax matters. Changes in tax legislation and relevant HMRC guidance are monitored and reflected in
processes and controls where necessary.
Attitude Towards UK Tax Planning
LLS-UK’s approach to tax planning is driven by genuine commercial activity and seeks to comply with both
the letter and the intention of applicable tax legislation.
LLS-UK does not undertake artificial or aggressive tax arrangements. Transactions with other members of
the TP Group are intended to be conducted in accordance with applicable transfer pricing requirements and
the arm’s length principle.
External tax advice may be sought where legislation is complex or uncertain, or where specialist input is
appropriate. Tax considerations may form part of legitimate commercial decision-making but are not the sole
driver of business decisions.
Level of Risk in Relation to UK Taxation
LLS-UK has a low tolerance for tax compliance risk and seeks to manage tax risk in the same disciplined
manner as other significant business risks.
The business does not participate in aggressive or artificial tax avoidance arrangements and does not tolerate
tax evasion or the facilitation of tax evasion.
Where tax law is complex or open to interpretation, LLS-UK seeks to adopt a position that is supportable on
the basis of the relevant legislation, HMRC guidance and, where appropriate, professional advice.
Approach towards Dealings with HM Revenue & Customs
LLS-UK seeks to maintain a professional, open and constructive relationship with HM Revenue & Customs
(HMRC).
LLS-UK aims to meet its statutory filing, reporting and payment obligations accurately and on time, to
respond to HMRC enquiries in a cooperative and timely manner, and to provide relevant information where
reasonably required.
Where material errors are identified, LLS-UK seeks to address and disclose them to HMRC as appropriate.
Where the interpretation or application of tax legislation is complex or uncertain, LLS-UK may engage with
HMRC and/or obtain external professional advice as appropriate.
Review, Approval and Publication
This strategy applies to the financial year ended 31 December 2025. It is reviewed annually and updated
where appropriate.
The strategy is made available publicly and free of charge in accordance with Schedule 19 to the Finance Act
2016.
Download LanguageLine Solutions UK Tax Strategy Statements
Entities Covered by this Strategy
Subsidiary Name Co Reg Number
Language Line Limited 04823110
Language Line TI Limited 05122429
Updated on: September 2026