3i’s approach to taxation is built on the following principles:

• act lawfully and with integrity, including complying with all statutory obligations and disclosure requirements;
• maintain open and constructive relationships with UK HMRC and tax authorities worldwide;
• maintain 3i’s approved investment trust status to safeguard the long-term growth and value of 3i; and
• work with industry bodies worldwide to establish a fair system that sustains economic growth and enhances the reputation for the industry in which the Group operates.

A document detailing 3i’s tax strategy can be downloaded from this page.