Knoll International Ltd Tax Strategy
Introduction
This statement is made pursuant to Schedule 19 to the Finance Act 2016 and sets out the policy
and approach of Knoll International Ltd (“Knoll UK”), to conducting and managing its UK taxaffairs. Knoll UK is part of the MillerKnoll Group. In publishing this statement Knoll UK is fulfilling
its obligations under the Finance Act 2016.
This statement will be periodically reviewed by management with responsibility for tax and any
amendments will be approved by the Board of Directors. This statement is effective for theCompany’s financial years ending after 3rd June 2023 and will remain in effect until any
amendments are approved by the Board of Directors. There have been no changes to the Tax
Strategy and the group’s approach to tax for the period ending 1 June 2024.
In this statement references to “the Company” or “MillerKnoll” shall be references to Knoll UK.
Group Tax Policy
Knoll UK is committed to conducting its tax affairs consistent with the following objectives:
1. to comply with all relevant laws, rules, regulations and reporting and disclosure
requirements; and2. to apply due professional diligence and care in the management of risks associated withtax matters, and in doing so ensure that appropriate governance and assurance
procedures are implemented.
Principles of Ethical Business Conduct
MillerKnoll’s Corporate Code of Conduct policy sets out the principles that all employees andofficers of MillerKnoll are expected to adhere to in all dealings and business matters, including its
tax affairs, a copy of which can be found on the MillerKnoll website(https://www.millerknoll.com/en-gb/legal/code-of-business-conduct-and-ethics)
MillerKnoll requires that all staff should act honourably, with honesty and integrity, in compliancewith all applicable domestic and foreign laws and regulations, and in accordance with the highest
moral/ethical standards of responsibility and accountability in all dealings with our customers,
potential customers, business partners, suppliers, public officials, competitors and each other.
Non adherence to this policy may constitute a disciplinary matter and could lead to disciplinary
proceedings that can ultimately include dismissal.
Tax Risk Management
Responsibility and accountability for the Group’s tax affairs is the responsibility of the in-house
Group Tax team. As part of the MillerKnoll Inc. global group, the Global Tax Director would also
take an active role in understanding the tax treatment of material transactions. As part of its
Corporate Governance, the Audit Committee of the MillerKnoll, Inc. Board of Directors isapprised of any tax agency audits, significant errors in tax reporting, and the tax treatment ofmaterial transactions. As such, the tone for the corporate tax risk posture is established with
MillerKnoll, Inc. management and Board of Directors.
Diligent professional care and judgement is employed to assess tax risks in order to arrive atreasoned conclusions on how the risks should be managed. Where there is uncertainty as to theapplication or interpretation of tax law, appropriate advice will be taken from third party
professional advisers to support the decision-making process.
Risk management processes and systems include compliance and risk monitoring systems andinternal reviews of tax compliance activity through Group.

Attitudes to tax planning
MillerKnoll believes that it should pay the amounts of tax legally due. There will, however, becircumstances where this amount may not be clearly defined, or where alternative approaches
may result in differing tax outcomes. The Group will use its best judgement in determining theappropriate course of action, using available reliefs and incentives where possible. On occasions
where the tax treatment of a transaction requires specialist tax knowledge the Group will seek
external professional advice. Ultimately, the Company only purses tax strategies which are incompliance with the spirit of the law and within the Company’s commercial practices.
MillerKnoll and its tax risks
MillerKnoll’s strategic aim is to have low UK tax risk. MillerKnoll seeks to achieve this aim
through:
(i)

(ii)
(iii)

(iv)

the submission of all UK tax returns on a timely basis including sufficient detail toenable HMRC to form an accurate view of its affairs of the Group company filing thereturn with an adequate supporting audit trail and sign-off process;paying the appropriate amount of tax at the right time;ensuring that the departments who are involved in MillerKnoll’s tax processes areadequately resourced and supported, and that key personnel are retained to manage
tax compliance issues on a knowledgeable and timely basis; andensuring that all tax filing positions are supported with appropriate documentary
evidence.

Where there is a view taken by MillerKnoll that may potentially differ to a position taken by
HMRC, MillerKnoll aims to be transparent about the filing position it has taken.
Relationships with tax authorities
MillerKnoll is committed to the principles of openness and transparency in its approach to dealing
with tax authorities. All dealings with the tax authorities and other relevant bodies will beconducted in a collaborative, courteous and timely manner. The aim would be to strive for earlyagreement on disputed matters, and to achieve certainty where possible.