The Brink’s Company
1801 Bayberry Court
P.O. Box 18100
Richmond, VA 23226-8100 U.S.A
Tel: (804) 289-9600

Brink’s UK Tax Strategy
This document sets out The Brink’s Company’s policy and approach to conducting its tax affairs
and dealing with tax risk, and is made available to all The Brink’s Company’s stakeholders. It isintended to satisfy the reporting obligations of Schedule 19 of the Finance Act 2016, and iseffective for the year ending 31 December 2024 This strategy applies to all UK affiliates of theBrink’s Company, including Brink’s (UK) Limited and its direct and indirect subsidiaries, andBrink’s Global Services, Ltd
The Brink’s Company is committed to full compliance with all statutory obligations and fulldisclosure to tax authorities. The Brink’s Company’s overall tax strategy aims to support its
business by maintaining an appropriate tax rate, while mitigating tax risks and complying with therules and regulations of the jurisdictions in which The Brink’s Company operates. The Brink’sCompany seeks to balance its responsibilities for controlling tax costs with its responsibilities topay tax where it does business.

CompanyThe Brink’s Company is a leading global provider of cash and valuables management, digital retail
solutions, and ATM managed services. Our customers include financial institutions, retailers,
government agencies, mints, jewelers and other commercial operations around the world. Our
global network serves customers in more than 100 countries. We have controlling ownershipinterests in companies in 52 countries and agency relationships with companies in additionalcountries. We employ approximately 68,200 people and our operations include approximately
1,300 facilities and 16,400 vehicles.
We manage our business in the following four segments:• North America – operations in the U.S. and Canada, including the Brink’s Global Services("BGS") line of business• Latin America – operations in Latin American countries where we have an ownership interest,including the BGS line of business• Europe – total operations in European countries that primarily provide services outside of theBGS line of business, and• Rest of World – operations in the Middle East, Africa and Asia. This segment also includes total
operations in European countries that primarily provide BGS services and BGS activity in LatinAmerican countries where we do not have an ownership interest.
Brink’s was founded in 1859 and The Brink’s Company was first incorporated in 1930 under thelaws of the State of Delaware (at that time, the Company was named The Pittston Company). It
succeeded to the business of a Virginia corporation in 1986 and was renamed The Brink’s
Company in 2003. Our headquarters are located in Richmond, Virginia.
The Company is traded on the New York Stock Exchange under the “BCO”.

Risk Management & Governance
Ultimate responsibility for The Brink’s Company’s tax strategy and compliance rests with The
Brink’s Company’s Board of Directors (“Board”). With input from various departments(including tax), the Board provides oversight of the Company’s risk management process. While
the Board ultimately oversees risk management, local UK management teams are charged withday-to-day management of UK tax risk. The Brink’s Company maintains internal policies andprocedures to support its tax control framework and provides training to its personnel to manage
UK tax risk. The Brink’s Company’s Vice President – Tax manages global tax risks for The
Brink’s Company.
The Brink’s Company’s tax department works with local management and external tax consultantsto identify and manage UK tax risks using its knowledge of the Company’s operations and UK tax
legislation. They do this by, for example, (i) regularly communicating with finance staff to keep
informed of any significant business changes, (ii) monitoring proposed changes in UK tax
legislation to identify its potential impact on the Company and (iii) being involved in all UK
dispositions/acquisitions, including preparing or reviewing tax diligence reports. To help manage
this process, the Company 1) utilizes a third-party solution (allowing for paperless communicationand organization); and 2) assigned a dedicated UK tax representative.

Attitude towards tax planning and level of risk
The Brink’s Company engages in appropriate tax planning that supports its business and reflects
commercial and economic activity. The Company does not engage in aggressive tax arrangements,
the sole purpose of which would be to obtain a tax advantage. The Company does, however, havea responsibility to minimize its tax risk and potential damage to its reputation and brand (its mostimportant asset). The Brink’s Company complies with all tax rules and regulations on a worldwidebasis. The Company believes it is important to plan its business operations so that the Company
complies with UK and foreign tax obligations. The Company considers the tax consequences ofsignificant transactions before carrying them out and its tax department decides when to consult

external advisors on the tax implications of a potential transaction, with the depth of such advice
being driven by the assessment of risk presented by each transaction.
The Brink’s Company’s tax arrangements are based on its commercial business and economicactivities. The Brink’s Company recognizes that there is inherent risk related to taxation due to (i)the complexity of taxes, (ii) the scope of disagreement over the interpretation of laws meaning thattax authorities may take a different view of the application of legislation and (iii) the variety andvolume of different taxes that affect The Brink’s Company’s activities. The Brink’s Company
monitors and reviews its operations in the UK and elsewhere to realign its tax arrangements whennecessary to be compliant with the tax rules and regulations.
If a tax controversy does arise, the Company will evaluate all the facts and circumstances (hiringexternal advisors where appropriate) to determine the appropriate course of action, including
whether to pay the tax or protest the issue.

Relationship with HMRC
The Brink’s Company is committed to the principles of openness and transparency with tax
authorities and adopts a proactive approach to raising tax issues and working collaboratively withlocal tax authorities wherever possible. The Brink’s Company seeks to build and sustain
relationships with local tax authorities that are constructive and based on the principles ofcooperation and compliance.
Any inadvertent errors in submissions made to HMRC are fully disclosed as soon as reasonably
practicable after they are identified.