Team members serving behind the bar

Policies and Statements


Pensions – Statement of Investment Principles

Greene King


Pensions - Implementation Statement

Greene King

Pub Code Regulations

Compliance Report 2023


Gender Pay Gap Reports

Gender Pay Gap Report 2017

Gender Pay Gap Report 2018

Gender Pay Gap Report 2020

Gender Pay Gap Report 2021

Gender Pay Gap Report 2022

Gender Pay Gap Report 2023

Greene King's Standard Terms and Conditions Of Purchase

Terms and Conditions

Supplier Code of Conduct

Our Supplier Code of Conduct sets out what we expect from our suppliers and other business partners.

Code of Conduct

Greene King Modern Slavery Statement

Modern Slavery Statement 2022

Greene King Tax Strategy

This strategy is prepared by Greene King Limited and sets out its approach and that of all of its subsidiaries (collectively, the “Group”) to managing the tax affairs of the Group. This strategy has been approved by the Board Committee, as established by the Board of Directors of Greene King Limited.

This strategy complies with paragraph 16 of Schedule 19 of Finance Act 2016. It relates to the financial year ended 31 December 2023.

The Greene King Group is a significant UK taxpayer responsible for paying and collecting on behalf of others between £500m - £600m of taxes and duties annually and it takes its statutory and legal obligations extremely seriously.

  • To ensure that we always pay the right amount of tax at the right time.
  • To effectively administer all taxes and duties reducing the level of risk.
  • To arrange our affairs in a tax efficient manner, within both the letter and the spirit of the tax legislation.
  • To maintain a collaborative and transparent relationship with HMRC.

The approach to the Group to tax risk management and governance arrangements:

  • The Group maintains compliance with all relevant statutory and legal obligations by identifying and mitigating tax risks through a structured governance framework.
  • The group tax function consists of suitably qualified and experienced staff.
  • The members of the group tax function carry out their roles and responsibilities in accordance with the Professional Rules and Practice Guidelines and the Professional Conduct in Relation to Taxation as required by the professional bodies they are members of.
  • The Group’s tax function works closely with the business to ensure that our internal controls and processes are robust, and carries out annual tests to identify ineffective or inefficient controls and implements improvements as required which are reviewed and signed off by the Group’s Chief Financial Officer.
  • Regular reports will be provided to the Board Committee on any significant tax issues or developments affecting the Group.
  • Ultimate responsibility for tax rests with the Group’s Chief Financial Officer.

Attitude of the Group towards tax planning:

  • Tax evasion in any form either by knowingly not declaring income or inaccurately declaring income or expenditure is unacceptable. This policy applies to all employees of the Group, in accordance with the UK rules on the corporate criminal offence for failing to prevent the facilitation of tax evasion.
  • Any tax planning being considered is reviewed in the light of the Group’s obligations as a responsible UK taxpayer.
  • Transactions whose sole purpose is to reduce tax are not undertaken unless such transactions are clearly envisaged by the tax legislation.
  • Any non-routine tax arrangements will be reported to the Board Committee in compliance with this policy. Independent professional advice is sought where considered appropriate to ensure compliance with all relevant statutory and legal obligations.

Level of risk of taxation the Group is prepared to accept:

  • The tax strategy protects shareholder value in terms of the overall tax burden and cash flows in a manner consistent with the Group’s obligations as a responsible UK tax payer.
  • The Group is well aware of all of its statutory and legal obligations and is continuing to work alongside HMRC in maintaining its “low risk” status.

Approach of the Group towards its dealings with HMRC:

  • The Group actively works in partnership with HMRC in order to ensure that it meets all its relevant statutory and legal obligations.
  • Where errors arise it is our policy to disclose these to HMRC and to also ensure that appropriate remedial action is undertaken to our systems and processes.
  • Where necessary, we will seek HMRC’s formal or informal clearance on notified tax issues.
  • The Group encourages and maintains a transparent and constructive working relationship with HMRC in relation to all current, future and retrospective tax matters.

Richard Smothers 

21 November 2023