Group Tax Strategy


GAME Digital Limited (‘GAME’ or ‘the Group’) is the specialist gaming retailer in the UK and Spain, operating in stores and online, together with esports and events activities.

This document sets out the Group’s approach to conducting and managing its UK tax affairs, published in accordance with Schedule 19 of The Finance Act 2016.

GAME is committed to ensuring compliance with all relevant legislation, reporting and payment requirements in respect of taxation.

This tax strategy is reviewed and approved by the board of directors of GAME Digital Limited annually. For FY 2020/21 the Group will be included in the tax strategy of its controlling parent company, Frasers Group plc.

Risk Management and Governance

The Group ensures that tax risks are identified and evaluated based on the likelihood of occurrence and scale of the impact. Risks are managed by the Finance and People teams (including appropriately qualified professionals) in conjunction with the Group’s tax policy, internal processes and controls. External advice is sought from professional advisors in the event of uncertainty or in more complex areas of tax.

The Chief Financial Officer is the Senior Accounting Officer for the Group and has responsibility for tax at board level.

Tax Planning

The Group aims to comply with all applicable tax legislation to ensure that the proper amount of tax is paid, taking into consideration any available reliefs and allowances permitted by law. It does not enter into transactions that have no underlying commercial rationale or are contrary to legislation.

External advice and guidance is sought to support the Senior Accounting Officer and wider Finance and People teams when required.

Relationship with HMRC

The Group has an open and honest relationship with HMRC through its Customer Compliance Manager and aims to maintain this collaborative relationship. Correspondence and outstanding matters are dealt with in a timely manner and HMRC are kept up to date in the event of any tax issues arising and changes in the business which may impact on the tax structure of the Group.

This strategy was approved by the board of directors of GAME Digital Limited on 30 January 2020.