Date: January 2019

Manpower Holdings Limited (‘MHL’) is a private company limited by shares and incorporated in England and Wales under the Companies Act. MHL is a wholly owned subsidiary of ManpowerGroup Inc (‘MGI’) whose principal place of business is at 100 Manpower Place, Milwaukee, Wisconsin 53212 USA.

The tax strategy applies to MHL and its directly and indirectly owned UK subsidiaries, together with MGI’s other UK group undertakings not owned by MHL, in accordance with paragraph 19 of Schedule 19 to the Finance Act 2016. A full list of all the entities to which the tax strategy applies is set out in Appendix 1. In the tax strategy, references to MHL include all of the entities listed in Appendix 1 where appropriate. MHL regards this publication as complying with the duty under paragraph 19(2) to the Finance Act 2016. The tax strategy applies from the date of publication until it is superseded. Reference to “UK taxation” is to the taxes and duties set out in paragraph 15(1) to the Finance Act 2016.

Commitment to compliance
MHL is committed to full compliance with all tax law and practice in the UK. Compliance for MHL envisages paying the right amount of tax in the right place at the right time, together with making full disclosure to the tax authorities of all relevant facts and circumstances.

Risk management and governance arrangements in relation to UK taxation

  • Day to day responsibility for UK taxation including the filing of returns and remittance of tax resides with the respective Senior Accounting Officers of the UK companies and their finance teams.
  • Ultimate responsibility for the tax strategy and management of the tax risks resides with the respective boards of directors in conjunction with MGI’s Global Tax department.
  • Key risks and issues related to UK taxation are subject to regular discussion with MGI’s Global Tax Department as part of their Sarbanes-Oxley compliance process.
  • MHL seeks professional advice wherever necessary to augment in-house resources.
  • MHL reviews its tax compliance processes and procedures on an ongoing basis.
  • The tax strategy has been approved by MGI’s Global Tax department.

Attitude towards tax planning and level of risk in relation to UK taxation

  • MHL is classified as low risk under HMRC’s risk assessment processes and seeks to maintain this status by adopting a risk averse approach to its tax affairs.
  • MHL manages risks to ensure compliance with legal requirements and in such a manner as to ensure the payment of the right amount of tax.
  • Any tax planning by MHL will have commercial and economic substance, be conducted on an arms-length basis and have full regard for MHL’s reputation and its wider corporate responsibilities.
  • MHL will not undertake tax planning that is contrived or artificial.

Approach of the group towards its dealings with HMRC

  • MHL seeks to have a proactive, transparent and constructive relationship with HMRC through regular communication and, where appropriate, meetings.
  • MHL endeavours to ensure that HMRC is made aware of significant transactions affecting the business and any associated tax issues arising therefrom at an early juncture.
  • MHL is committed to filing all of its tax returns in a timely fashion and to disclose all relevant facts and identify any issues where there is the potential for the tax treatment to be uncertain.


Appendix 1
List of entities covered by the tax strategy

Manpower Holdings Limited
777 Recruitment Limited
AviationPower UK Limited
Bafin Holdings
Brook Street Bureau PLC
Brook Street (UK) Limited
BS Project Services Limited
Challoners Limited
Comsys VMS Limited
Experis Group Limited
Experis Limited
Experis Resource Support Services Limited
Integral Search and Selection Limited
Jefferson Wells Limited
Juice Resource Solutions Limited
Manpower Contract Services Limited
Manpower IT Services Limited
Manpower Nominees Limited
Manpower PLC
Manpower Services Limited
Manpower UK Limited
ManpowerGroup Digital Holdings Ltd
Nicholas Andrews Limited
People Source Consulting Limited
People Source Limited
Right Management Limited
RMC EMEA Limited
SJB Corporate Limited
SJB Services (UK) Limited
Temp Finance & Accounting Services Limited
The Empower Group Limited
Volaris Exec Recruitment Limited