UK Tax Strategy

Manhattan Associates Limited is wholly owned by Manhattan Associates, Inc. a United States Corporation.  This tax strategy has been prepared and published in accordance with paragraph 16 (2), Schedule 19, Finance Act 2016, on behalf of Manhattan Associates Limited.  This tax strategy has been approved by the Board of Directors of Manhattan Associates Limited and applies to all UK taxes applicable to Manhattan Associates Limited.  ​This tax strategy is effective from 1 January 2025 and will remain effective until any amendments are approved by the Board of Directors.

Commitment to Compliance and Being a Responsible Taxpayer

Manhattan Associates Limited seeks full compliance with all statutory obligations, internationally established legal standards and required disclosures relevant to tax authorities. Manhattan Associates Limited’s tax matters are managed in a way which takes into account the overall company’s reputation consistent with Manhattan Associates, Inc.’s high standards for doing business ethically, professionally, honestly, and with integrity grounded in the company’s Global Ethics and Compliance Program.

Tax Governance

Manhattan Associates Limited is governed by procedures and controls in place with the ultimate responsibility overseen by the Chief Financial Officer of Manhattan Associates, Inc.  An internal tax team, led by the Director of Tax at Manhattan Associates, Inc. is responsible for implementation of the overall company’s tax strategy.

Local management of Manhattan Associates Limited is responsible for ensuring that all applicable regulations as well as internal guidelines and governance procedures relating to taxation are observed.  Members of the Manhattan Associates, Inc.’s tax team and Manhattan Associates Limited’s local management team are highly experienced with appropriate professional qualifications and experience which reflect the responsibilities required for their roles.  The tax team and/or local management may seek external advice in certain instances from professional services firms and subject matter experts.

Risk Management

Manhattan Associates Limited operates a system of tax risk assessment and controls as a component of the overall internal control framework.  Manhattan Associates Limited actively seeks to identify, evaluate, manage and monitor any risks to maintain compliance, minimize financial penalties, and minimize unfavorable impact to its financial statements.  Newly enacted tax legislation is monitored to evaluate any impact it may have on the entity and ensure controls and procedures are in place for compliance.  Manhattan Associates Limited may seek advice from professional service firms to interpret tax law and evaluate tax positions with respect to risk as needed.

Attitude Towards Tax Planning and Level of Risk

Manhattan Associates Limited manages risks to ensure compliance with legal requirements in a manner which ensures timely payment and amounts of tax liability.  Manhattan Associates Limited does not engage in tax planning or tax structuring that is not supported by tax authority.  Professional services firms may be engaged if a tax position is uncertain.  At all times Manhattan Associates Limited maintains a required high standard for business ethics and integrity to uphold its reputation as a responsible taxpayer.

Interaction with Tax Authorities

Manhattan Associates Limited is dedicated to maintaining a transparent, collaborative, and proactive approach in managing its tax responsibilities. Manhattan Associated Limited prioritizes a constructive relationship with tax authorities, engaging in open communication as needed to ensure compliance and address any inquires. In the event of differences in interpretation of tax law or other guidance, Manhattan Associates Limited is committed to resolution through dialogue and working in good faith.