John Clark Motor Group Tax Strategy and Policies​


The John Clark Motor Group (JCMG) is committed to acting with integrity and transparency in all tax matters.

Recognising that our operations are based wholly within the United Kingdom, our tax strategy and policies require that our dealerships fully comply with all appropriate UK tax law. We do not operate any non UK based companies, trusts or bank accounts.

We ensure we make timely and accurate tax returns for, and payments of, all relevant taxes including corporate, employment, property and indirect e.g. value added tax, that duly reflect our fiscal obligations to the UK Government, the Scottish Parliament and to local councils.

To support us in ensuring that we have understood and interpreted both the drafting and the spirit of tax law correctly, we seek advice from our tax, accounting, property and legal advisors. All of which we ensure are leading, highly respected and reputable firms which are suitably qualified and experienced to provide us with the required level of professionalism.

Relationship with HM Revenue & Customs

An important part of our tax strategy and policies is the maintenance and development of a positive, proactive working relationship with HM Revenue & Customs (HMR&C). We are transparent with HMR&C and seek to ensure that they are kept informed of key developments in our business, as well as any notable changes in our seasonal trading led payment patterns.

Tax disclosure

We understand the value of our financial reporting to customers, investors and other stakeholders. We work to provide enhanced, transparent and balanced disclosure in communicating our tax affairs.

Tax governance

Tax is part of the finance function of the Group Finance Team based at our Head Office in Aberdeen and it is the ultimate responsibility of the Group Finance Director to ensure that the above tax strategy and policy is followed in his role as Senior Accounting Officer.

The tax strategy and policies are reviewed on an on-going basis by the Group Finance Team and Board of Directors where necessary. Tax strategy and policy issues and/or any changes in HMR&C legislation from the UK government budgets, are monitored and assessed on a case by case basis by the Group Finance Director and his team. Regular reviews of tribunal updates are provided by our Tax Advisors and these are also duly considered and acted upon if appropriate.

Day-to-day tax matters are delegated to the Group Finance Team along with the support of our Divisional and Dealership Accountants. Internal and external audit reviews are also supported.

Our Company Values
Our Company Values
passion We are committed in everything we do and take pride in our roles knowing that we are always striving to be the best we can be with the goal of being leaders in our industry.
Responsible We care about what we do, our colleagues and our customers: while being accountable for our actions, learning from our mistakes, and most importantly recognising and celebrating success.
integrity We are honest and work hard as a team to uphold the high standards that help us to achieve an exceptional customer experience in a positive working environment.
dependable We ensure our colleagues and customers have confidence in us and that we always do what we said we would do. We deliver on our promises. We are trustworthy. We are transparent.
enterprising We encourage ourselves and our colleagues to show initiative, pursue growth and change to develop personally and improve the business.