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It is vital that we conduct our business with high standards of ethics and integrity. This doesn’t mean just complying with both the spirit and the letter of the various laws and regulations that govern us. It also means leading by example in the way that we do business, and in the way that we behave towards colleagues, candidates, clients, business partners, and investors.

Download or view our Group Supplier Code of Conduct

Our Code of Conduct sets out the standards of behaviour by which we are bound:

• We comply with laws and regulations.

We act ethically and honestly at all times. We comply with the spirit as well as the letter of all relevant laws and regulatory requirements, and adhere to all Group standards unless local laws prohibit this. We cooperate with law enforcement agencies and regulators in respect of any queries they may have.

• We reject bribery and corruption.

We do not offer or accept any bribes or improper inducements, including facilitation payments, in order to secure business or to gain any advantage for either the company or ourselves as individuals. We refrain from any misleading or deceptive accounting or financial reporting practices. We also expect strong ethical standards from those acting on our behalf.

• We avoid being compromised by gifts and entertainment.

We do not offer or accept gifts, entertainment, or other benefits that could appear to compromise normal commercial relationships.

• We “Speak Up”.

If we know of, or have any suspicions of, any misconduct, malpractice, illegal or unethical behaviour, we report our concerns in confidence to the appropriate channels.

• We help combat financial crime.

We cooperate with law enforcement agencies and regulators to help combat organised financial crime. We verify the identity of our candidates, clients, and business partners.

• We avoid conflicts of interest.

We work to avoid and manage business conflicts of interest between ourselves, our candidates, clients, and business partners. We do not put our own personal interests ahead of those of the Group.

• We do not deal in shares when in possession of inside information.

We comply with the Group’s Personal Share Dealing Policy in order to combat the risk of dealing in shares whilst in the possession of non-public price-sensitive information i.e. insider dealing.

• We work with candidates, clients and business partners fairly and honestly.

We do not mislead candidates, clients and business partners with false information, or misrepresentations about our services. We deal with complaints quickly, fairly, and with respect.

• We respect the confidentiality of personal and corporate information.

We comply with laws, regulations and Group standards governing the confidentiality of personal and corporate information. We do not disclose confidential information unless we have written authorisation to do so, or are required by law to do so. For further information, please refer to PageGroup's Supplier Compliance standard document here.

• We promote diversity and equality, and treat people fairly and with respect.

We treat colleagues, candidates, clients, and business partners with equality, fairness and respect, regardless of their gender, race, colour, ethnic or national origins, marital status, family circumstances, age, disability, sexual orientation, political or religious belief. We uphold the right of our employees and candidates to work in a safe environment, free from discrimination, bullying, and harassment. We are supportive of upholding human rights principles and take into account internationally accepted human rights standards. We will not engage in or support the use of forced labour, and do not tolerate the use of child labour.

• We honour our responsibilities to our communities and regulators.

We are open, honest and co-operative with our regulators, and ensure that the information that we provide to them is accurate and complete.

• We will maintain a safe and healthy environment for people to work in.

We work to ensure the safety of our colleagues and clients in the workplace. All employees are responsible for ensuring that this is carried out in their own area.

• We will be proactive in managing our responsibilities to the environment.

We work to promote the economic minimisation of energy use and water consumption.

PageGroup is and always has been about people. We create opportunities for people to reach their potential, this includes our clients, candidates, and employees. Every day we change lives within the communities in which we operate around the world.

This tax strategy document sets out PageGroup’s approach to managing the Group’s tax affairs and the risks associated with them. It is guided by an overall adherence to corporate and social responsibility in the countries we operate, while serving the interests of our clients, candidates, employees, and stakeholders.

This tax strategy document is approved by the Board of Directors and is subject to periodic review. This document is compliant with the requirements under paragraph 16(2) of Schedule 19 of the Finance Act 2016, applicable in the United Kingdom for the financial year ending 31 December 2025.

PageGroup Tax Strategy

The PageGroup tax strategy, is as follows:

• We act in accordance with and seek to comply with relevant tax laws and obligations in all the countries we operate in. Complying with the spirit as well as the letter of the law and seek to pay the right amount of tax, at the right time and in the right place.
• We have established tax risk management processes that enable the identification, assessment, management and mitigation of key tax risks, along with accurate recording and reporting.
• We manage taxes in an efficient manner that supports our business and reflects commercial and economic activity. We do not engage in tax evasion, nor planning that aims to achieve results that are contrary to the intention of legislation.
• We believe in an open and constructive dialogue with tax authorities and seek to maintain cooperative and trusted relationships.
• We communicate appropriate information regarding our tax affairs clearly to all stakeholders.

Implementation of our tax strategy requires the following:

Acting within the spirit and letter of the law

We believe that it is usually clear what a law is seeking to achieve, and we shall interpret relevant tax laws accordingly. Where it is less clear, we will seek external specialist expertise as to the most appropriate interpretation.

Management of tax risk

Our tax risk management, governance and controls environment include measures and tools to ensure that we can identify, assess, manage, and mitigate any operational reporting, financial reporting and compliance tax risks in all the countries we operate in. This enables us to determine what level of tax risk is acceptable to management and our stakeholders, manage that tax risk and deal with tax risk outcomes should they arise.

The tax strategy is regularly reviewed to ensure that the people, processes and technology deployed to manage our tax affairs remain fit for purpose.

Attitude to tax planning

We seek to comply fully with applicable tax laws and to pay the right amount of tax at the right time in the countries in which we operate.

Where it is appropriate to do so, we will structure our tax affairs efficiently. Tax planning will only be considered in the context of the commercial needs of the Group and within all applicable laws. We will not consider putting in place any arrangements that are contrived or artificial where the sole purpose is for the avoidance of tax.

We ensure that financial statements and tax returns include sufficient detail to enable the tax authorities to form an accurate view of the affairs of the company filing the financial statements and return, with an adequate supporting audit trail and sign-off process.

Approach towards relationships with tax authorities

We seek to maintain professional and open relationships with HMRC and other tax authorities that we deal with, in particular acting in a cooperative manner with a view to having this approach reciprocated.

PageGroup takes appropriate steps to demonstrate that it is a compliant business with effective tax management processes and controls. The Group aims to work with tax authorities in a timely and constructive manner to resolve disputes should they arise.

Proper identification and recognition of stakeholders

The commercial needs of the Group are central to the continued success of our business, which benefits our clients, candidates, employees, investors and the governments of the countries that we operate in and to which we and our employees pay taxes. In addressing those commercial needs, due consideration is given to safeguarding the Group’s reputation and good standing and to our wider corporate and social responsibilities. The Group’s tax affairs are conducted in that context. 

Published on 17 December 2025

Spanish Country-by-Country Report

In compliance with Directive 2013/34/EU to introduce public Country-by-Country Reporting requirements, PageGroup plc is required to publish a Country-by-Country Report annually. Publication of the Spanish only data is provided initially due to the accelerated 6-month reporting timetable in Spain. The Spanish Country-by-Country Report is available here.

It is anticipated that this publication will be superseded by the publication of a full PageGroup plc EU Country by Country Report on income tax information.