Company: BCS
Filing Date: 2025-08-04
Form Type: 424B2
Source: 0001193125-25-172249
Chunk: 68

Company: BARCLAYS PLC
Filing Date: 2025-08-04
Form: 424B2
Chunk 68
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 the first sentence of the first paragraph, “A holder of Senior Debt Securities who is not resident in the
United Kingdom will not be liable to United Kingdom taxation in respect of a disposal (including redemption) of the Senior Debt Securities” is deleted and replaced with “A holder of Senior Debt Securities who is not resident in the United
Kingdom will not be liable to United Kingdom taxation on chargeable gains in respect of a disposal (including redemption) of the Senior Debt Securities”;

(iv) the references to “Finance Act 2023-2024” in (i) the sixth paragraph under the sub-heading
“Transfers of securities” under the heading “Stamp Duty” and (ii) the last paragraph under the sub-heading “Transfers of securities” under the heading
“Stamp Duty Reserve Tax” in the accompanying prospectus are deleted and replaced with “Finance Act 2024.”; and

(v) the
heading entitled “Inheritance tax” is deleted in its entirety and replaced with the following:

“Inheritance tax

Where the Senior Debt Securities are not situate in the United Kingdom, beneficial owners of such Senior Debt
Securities who are not “Long-Term UK Residents” (“LTR”) for United Kingdom inheritance tax purposes may not be subject to United Kingdom inheritance tax in respect of the Senior Debt Securities. From 6 April 2025,
subject to certain exceptions, any individual who is resident in the UK for at least 10 of the previous 20 tax years will be an LTR for UK inheritance tax purposes.

Where the Senior Debt Securities are situate in the United Kingdom, beneficial owners of such Senior Debt Securities who are individuals may
be subject to United Kingdom inheritance tax in respect of such Senior Debt Securities (regardless of LTR status) on the death of the individual or, in some circumstances, if the Senior Debt

S-58

Securities are the subject of a gift, including a transfer at less than full market value, by that individual. United Kingdom inheritance tax is not generally chargeable on gifts to individuals
made more than seven years before the death of the donor. Subject to limited exclusions, gifts to settlements (which would include, very broadly, certain trust arrangements) or to companies may give rise to an immediate United Kingdom inheritance
tax charge. Senior Debt Securities held in settlements may also be subject to United Kingdom inheritance tax charges periodically during the continuance of the settlement, on transfers out of the settlement or on certain other events. Investors
should take their own professional advice