Legal Notices and Policies

Statement pursuant to Section 54, Part 6 of the Modern Slavery Act 2015

Leyland Trucks Ltd endeavours to ensure that slavery and human trafficking is not taking place within our directly employed workforce, or in our supply chain.

Our recruitment processes are transparent.  Communication to discuss job opportunities and to confirm the details of any offer made takes place directly with possible candidates. There are robust procedures in place for the vetting of new employees that enables us to confirm their identities and that see to it that they are paid directly.

The automotive supply chain is one of the most complex in any industry, there can be multiple participants in the chain between the raw materials and the customer. Leyland expects all contracted business partners in the supply chain to uphold high standards of conduct.  Leyland clearly communicates its expectations; important contributing obligations for contracted business partners include the ethical behaviour clauses that form an important part of our contracts. Leyland considers that it is the responsibility of each and every partner within the supply chain to:

  1. to conduct its business in full compliance with applicable legislation and generally accepted (international) norms and regulations;
  2. to refrain from any form of discrimination within its company or with regard to its subcontractors;
  3. to ensure the safety of its personnel and third parties;
  4. to employ only employees in line with applicable law and regulations;
  5. to refrain from using child labor or any other form of forced or compulsory labor in accordance with the International Labor Organization’s standards;

These stipulations require our business partners to prevent amongst others slavery and human trafficking in any part of their business. On every appropriate occasion but at least each and every time the business relationship is up for renewal these items are part of the dialogue.

Leyland Trucks Tax Strategy

Scope
This strategy applies to the group of companies headed by PACCAR Trucks UK Ltd in accordance with paragraph 19 of Schedule 19 to the Finance Act 2016.  A list of the entities to which it applies is set out below.  In this strategy, references to ‘Leyland Trucks’ or ‘the group’ are to all these entities.

This strategy applies from the date of publication until it is superseded.  References to ‘UK Taxation’ are to the taxes and duties set out in paragraph 15(1) of the Schedule which include Income Tax, Corporation Tax, PAYE, NIC, VAT, Insurance Premium Tax, and Stamp Duty Land Tax.  References to ‘tax’, ‘taxes’ or ‘taxation’ are to UK taxation and to all corresponding worldwide taxes and similar duties in respect of which Leyland Trucks has legal responsibilities.

Objectives
Leyland Trucks is committed to conduct its tax affairs in a way which is consistent with the PACCAR Principles of Conduct, namely:

  • PACCAR conducts business so as to reflect the highest ethical standards, fulfil our legal obligations, and meet our social responsibilities.  We strive to gain the favourable regard of customers, shareholders, employees, governments, and the general public through superior performance and effective communications.
Over the years PACCAR, through its commitment to integrity and honesty demonstrated by PACCAR’s directors, officers and employees, has earned a reputation for adhering to the law and maintaining the highest level of honest and ethical conduct.

Risk Management
Leyland Trucks operates a system of tax risk assessment and controls as part of the overall internal control framework which is in place and compliant with SOX regulations.  The ongoing management of this framework is the responsibility of the Leyland Trucks Internal Control Co-ordinator and regularly reviewed by the Leyland Trucks Controller.

Leyland Trucks takes diligent professional care and judgment when assessing tax risks and seeks to reduce the level of tax risk arising from its operations as far as is reasonably practicable by ensuring the processes which could materially affect its compliance with tax obligations are well controlled.

Appropriate training is carried out for staff who manage or process matters which have tax implications.  Where there is uncertainty as to the application or interpretation of tax law, appropriate advice is taken from third party advisors.

Attitude towards tax planning and level of risk
Leyland Trucks’ attitude to tax planning is consistent with the PACCAR Principles of Conduct set out above.  When entering into commercial transactions, Leyland Trucks will use incentives, reliefs and exemptions in line with, and in the spirit of, tax legislation.  It will not use them for purposes which are knowingly contradictory to the intent of the legislation.

The level of risk which Leyland Trucks accepts in relation to UK taxation is kept low by performing an assessment of tax risks with reference to the potential impact and likelihood of each risk.  Appropriate controls or risk responses are then applied to each risk in order to maintain a low risk environment.  At all times Leyland Trucks seeks to comply fully with its regulatory and other obligations.  Leyland Trucks acts in a way which upholds its corporate reputation.

Relationship with HMRC
Leyland Trucks is committed to the principles of openness and transparency in dealing with HMRC.

When appropriate, Leyland Trucks ensures that HMRC is kept aware of significant transactions and changes in its business and seeks to engage in early dialogue with HMRC on any tax issues that arise.

When submitting tax computations and returns to HMRC, Leyland Trucks commits to make fair, accurate and timely disclosure, and respond to queries and information requests in a timely fashion.  Any inadvertent errors in submissions made to HMRC are fully disclosed as soon as reasonably practicable after they are identified. 

List of entities covered by this Tax Strategy
PACCAR Trucks UK Ltd
PACCAR Parts UK Ltd
Leyland Trucks Ltd