Harman International Industries Limited
Tax Strategy

31 December 2023

Introduction
Harman International Industries Limited (Harman) is committed to conducting business in a responsible, transparent, and sustainable manner. This tax strategy sets out our approach to taxation in accordance with paragraph 22(2) of Schedule 19 to the Finance Act 2016.

Approach to Tax Risk Management and Governance
Harman maintains a robust risk management and governance framework for tax. Our approach includes:
The Board of Directors has overall responsibility for the tax strategy and ensures it aligns with the
company's broader governance framework.

  • - Internal controls: We have internal controls and processes to manage tax risks. These include training for staff involved in tax matters, and both internal and external audits to ensure compliance.
  • - Use of advisors: We engage with reputable tax advisors and legal experts to ensure compliance with applicable tax laws and regulations.


Attitude Towards Tax Planning
Harman is committed to paying the correct amount of tax in accordance with the law. Our approach to tax planning is based on:

  • - Compliance: We comply with UK tax laws and regulations and aim to submit accurate and timely tax returns.
  • - Business-driven tax planning: Any tax planning is driven by commercial considerations. Wedo not engage in aggressive tax planning or artificial arrangements solely for tax benefits.
  • - Transparency: We are transparent with tax authorities and aim to build positive relationships through open communication and prompt responses to queries.


Level of Tax Risk
Harman has a low tolerance for tax risk. We aim to minimise tax risks through:

  • - Compliance culture: Our culture emphasises ethical behaviour and compliance with all lawsand regulations.
  • - Proactive risk management: We identify and address tax risks early through regularmonitoring and review of our tax position in collaboration with our advisors.
  • - Collaboration with tax authorities: We work collaboratively with HMRC to resolve any issues in a timely manner.


Approach to Dealing with Tax Authorities
Harman is committed to maintaining constructive relationships with tax authorities. Our approach includes:

  • - Open communication: We engage with HMRC in a transparent and cooperative manner, providing all requested information promptly and accurately.
  • - Resolution of disputes: We aim to resolve any tax disputes through dialogue and cooperation, avoiding litigation where possible.
  • - Commitment to compliance: We regularly review our compliance with tax laws and regulations and seek to correct any errors or omissions.


Review and Updates
This tax strategy is reviewed annually and updated as necessary to reflect changes in tax laws or business operations. The latest version will be published on our website, in accordance with the requirements of the Finance Act 2016.

HARMAN INTERNATIONAL INDUSTRIES LIMITED

Mark Ormes, Director