Company: AZN
Filing Date: 2025-09-29
Form Type: 6-K
Source: 0001104659-25-094039
Chunk: 32

Company: ASTRAZENECA PLC
Filing Date: 2025-09-29
Form: 6-K
Chunk 32
---
 out below apply to UK Holders only. They also do not apply to certain categories of UK Holders subject to special tax rules and therefore do not apply, in particular, to persons as market makers; brokers; charities; trustees; dealers in securities; intermediaries; insurance companies; collective investment schemes; exempt pension funds; qualifying new residents; temporary non-residents; non-residents carrying on a trade, profession or vocation in the UK; and persons connected with depositary arrangements or clearance services, in each case to whom special rules may apply.

References to “

#### UK Holders
**” are to Shareholders or holders of AstraZeneca DIs (as applicable) who: are resident only in the UK for UK tax purposes; in the case of individuals, are persons to whom “split year” treatment does not apply; do not have a permanent establishment, branch or agency in any jurisdiction besides the UK with which the holding of the AstraZeneca Shares and/or AstraZeneca DIs is connected; hold neither AstraZeneca ADSs nor Swedish Listed Shares; hold their AstraZeneca Shares and/or AstraZeneca DIs as an investment (other than under a pension arrangement or an individual savings account); and are the absolute beneficial owners of their AstraZeneca Shares and/or AstraZeneca DIs and any dividends paid on them.

THE STATEMENTS BELOW SUMMARISE THE CURRENT POSITION AND ARE INTENDED AS A GENERAL GUIDE ONLY. SHAREHOLDERS WHO ARE IN ANY DOUBT ABOUT THEIR TAX POSITION AND/OR MAY BE SUBJECT TO TAXATION IN ANY JURISDICTION OTHER THAN THE UK ARE STRONGLY RECOMMENDED TO CONSULT AN APPROPRIATELY QUALIFIED INDEPENDENT PROFESSIONAL ADVISER IMMEDIATELY.

(a)

Taxation of the implementation of the Harmonised Listing Structure (including the Settlement System Migration)**

**(i)

UK capital gains tax and UK corporation tax on chargeable gains**

The implementation of the Harmonised Listing Structure, including the Settlement System Migration, should not trigger a disposal of AstraZeneca Shares held by UK Holders for the purposes of UK capital gains tax or UK corporation tax on chargeable gains.

**(ii)**

#### UK stamp duty and SDRT
AstraZeneca has received HMRC clearance confirming that the transfers of legal title in the AstraZeneca Shares into the DTC clearing system, to the extent required in order to implement the Harmonised Listing Structure, including the Settlement System