Company: BCS
Filing Date: 2025-08-04
Form Type: 424B2
Source: 0001193125-25-172249
Chunk: 67

Company: BARCLAYS PLC
Filing Date: 2025-08-04
Form: 424B2
Chunk 67
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 please review the section entitled “Tax Considerations—U.S. Taxation of Debt Securities” in the accompanying prospectus.

S-57

UNITED KINGDOM TAX CONSIDERATIONS

For a summary of the U.K. withholding and other tax considerations at the date hereof with respect to the acquisition, ownership and
disposition of the notes, please review the section entitled “Tax Considerations—United Kingdom Taxation of Senior Debt Securities” in the accompanying prospectus, except that:

(i) in the first paragraph under the heading “Payments of Interest”, “The NYSE is a “recognised stock exchange” for
these purposes. The Senior Debt Securities will be treated as listed on NYSE if they are and continue to be officially listed in the United States in accordance with provisions corresponding to those generally applicable in European Economic Area
(“EEA”) states and are admitted to trading on the main market of the NYSE.” is deleted and replaced with “The NYSE is a “recognised stock exchange” for these purposes. The Issuer’s understanding of current HMRC
practice is that securities which are officially listed and admitted to trading on the main market of the NYSE may be regarded as “listed on a recognised stock exchange” for these purposes.”

(ii) the fourth paragraph under the heading “Payments of Interest” is deleted in its entirety and replaced with “Payments made in
respect of the Senior Debt Securities may be subject to United Kingdom tax by direct assessment even where such payments are paid without withholding or deduction. However, as regards a holder of Senior Debt Securities who is not resident in the
United Kingdom for United Kingdom tax purposes, payments of interest made in respect of the Senior Debt Securities without withholding or deduction will generally not be subject to United Kingdom tax provided that the relevant holder does not carry
on a trade, profession or vocation in the United Kingdom through a branch or agency or (in the case of a company) carry on a trade or business in the United Kingdom through any permanent establishment or otherwise in the United Kingdom in each case
in connection with which the interest is received or to which the Senior Debt Securities are attributable, in which case (subject to exemptions for interest received by certain categories of agent) United Kingdom tax may be levied on the United
Kingdom branch or agency, or permanent establishment, or otherwise on the holder.”;

(iii) the heading “Disposal (Including Redemption)” is deleted and replaced with “Disposal (Including Redemption) (other than Income Tax)” and in