Financial year ended 31st December 2026

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NOMOQ Ltd’s approach to tax is to be transparent, to comply with all relevant laws, regulations, reporting and disclosure requirements and to ensure that all tax liabilities are paid as and when they fall due.

NOMOQ Ltd regards this document as complying with its duty under paragraph 22(2), Schedule 19 of the Finance Act 2016.

The tax strategy has been approved by the Board of Directors of NOMOQ Ltd.

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Governance & Tax Risk Management

● The Board of Directors are ultimately responsible for the UK tax strategy and the management of tax risk. Support is provided, where appropriate, by the group tax function of the majority shareholder, the Ardagh Group.

● NOMOQ Ltd has internal policies and practices in place to ensure the accuracy and integrity of tax filings and the management of tax compliance obligations.

● Suitably qualified professional tax advisors are used to assist in the management of tax and tax risk.

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Tax Planning

● NOMOQ Ltd approaches tax planning with the aim of complying with all relevant UK tax law and legislation.

● NOMOQ Ltd considers its tax position to be straightforward in nature such that there is no conflict between commercial decisions, operating in a tax efficient manner, and in complying with relevant tax laws.

● NOMOQ Ltd does not enter into artificial tax arrangements and all transactions must have a business purpose.

● The use of tax reliefs and incentives is undertaken in line with the intent and spirit of the legislation.

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Relationship with UK Tax Authorities

● We seek to ensure that our engagement with HMRC is professional, open and honest, and undertaken in a spirit of cooperation to ultimately ensure compliance with all tax filing, reporting, and payment obligations.

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Registered office: Heathcote Industrial Estate, Heathcote Way, Leamington Spa, Warwick, Warwickshire, UnitedKingdom, CV34 6QP | NOMOQ Ltd is a limited company registered in England and Wales | Registration number:1488532

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