BBC Group 2018-19 MS Tax

•IR35 - over the course of 2017-18, a number of pay-related issues, including the impact of changes to IR35 taxation rules, were identified as an audit risk. Accounting for people-related matters (including IR35) continues to be a significant risk in 2018-19. From the BBC Group Tax perspective also, IR35 is considered to be the most significant area of risk. •Commercial taxation requirements - including UK Corporation Tax and VAT; •International operations - the BBC is located in over 90 different territories and, in particular, its commercial operations are subject to overseas taxation requirements.