Marriott UK Group Tax Strategy 2022


Marriott’s core values guide how we do business, support our local communities and work to protect the environment. For us, how we do business is as important as the business we do. Integrity and ethical behaviour have been and continue to be the cornerstones of our company. As with our broader business activities, our core values guide our tax strategy activities.

This strategy applies to all Marriott entities organised in the UK (collectively the “Marriott UK Group"). 

Business activities

Marriott UK Group is engaged in the Hotel Management business within the UK (including the provision of hotel management services to third party Hotel Owners and operations of selected hotels, which entities of the Marriott UK Group lease) as well as providing management consulting, marketing, design services to affiliates overseas. 

Tax strategy

The tax strategy has been approved by the directors of the Marriott UK Group and applies to all entities within the UK that are part of the Marriott Group. Our group tax policy and principles are aligned to this strategy and guide the choices we make.

The strategy will be reviewed annually and the Directors will approve any subsequent amendments.

Governance and Management of Risk

We operate a tax control framework which focuses on having the right governance in place to allow us to identify risk, effectively communicate, and monitor our compliance with both the relevant legislation and our strategy. Marriott is committed to comply with the tax laws and practices in all the territories in which we operate, including the UK.

The European Finance and Tax teams support the delivery of this strategy.

Marriott Policies sets out the expectation of every employee at Marriott. Our approach to tax aligns with such Marriott Policies and is further supported by the work carried out for the Senior Accounting Officer regime.

Attitude to tax planning

We do not enter into transactions which can represent any form of financial crime, which specifically includes tax evasion or the facilitation of tax evasion.

We ensure that we do not incur unnecessary or unintended tax liabilities which would have a negative impact on our business. When structuring our commercial activities we look to ensure, amongst other factors, that tax planning positions are built on sound commercial business activity and within the tax laws of the countries in which we operate.

We conduct transactions between Marriott group companies on an arm’s length basis and in accordance with current OECD principles.

Appetite to risk

Given the scale of our business and volume of tax obligations, risks will inevitably arise from time to time in relation to the interpretation of tax laws and the nature of our compliance arrangements. When appropriate circumstances arise we discuss any uncertain tax positions with the relevant tax authorities and/or third party advisors to obtain advice on tax positions taken.

While our global business has been expanding, the Marriott UK Group business is standardised and relatively unchanged from year to year. Our overall approach to tax planning is that of low risk and we do not engage in aggressive tax planning.

Working with the tax authorities

We engage with tax authorities, including HMRC, with honesty, transparency, integrity, respect, fairness and in a spirit of cooperative compliance allowing us to interact regularly throughout the year with the tax authorities in a professional, courteous, and timely manner. This enables us to discuss any on-going matters, including relating to the general state of business.

Compliance for Marriott means paying the right amount of tax, in the right place, at the right time, and involves disclosing all relevant facts and circumstances to the tax authorities and claiming relief and incentives where available. Marriott makes its tax returns as clear as possible and we try to raise important issues proactively so that tax authorities can focus their resources effectively. We believe we have maintained a productive relationship with HMRC and plan to continue such into the future.

The publication of this strategy statement is in line with the statutory obligation under, Schedule 19 paragraph 16(2), Finance Act 2016 and is in effect for the current financial year.

Updated December 2022