Company: BCS
Filing Date: 2025-02-20
Form Type: 424B2
Source: 0001193125-25-030302
Chunk: 150

Company: BARCLAYS PLC
Filing Date: 2025-02-20
Form: 424B2
Chunk 150
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 that produce or are held for the production
of passive income (including cash). If the Issuer were to be treated as a PFIC, U.S. holders of Securities or Conversion Shares would be required (i) to pay a special addition to tax on certain distributions and gains on sale and (ii) to
pay tax on any gain from the sale or other disposition of Securities or Conversion Shares at ordinary income (rather than capital gains) rates in addition to paying the special addition to tax on this gain. Additionally, in certain circumstances the
receipt of the Conversion Shares following an Automatic Conversion could be treated as a taxable disposition of the Securities. Further, with respect to any amounts treated as dividends paid on the Securities or Conversion Shares, as applicable, as
described above under “—Tax Characterization and Distributions on the Securities and Conversion Shares,” if the Issuer were a PFIC in either the taxable year of the Issuer in which such dividend is paid or in the preceding taxable
year, such dividends generally would not be “qualified dividend income” taxable to you at the preferential rates applicable to long-term capital gains. Holders of the Securities should consult their tax advisers regarding the potential
application of the PFIC regime.

Information with Respect to Foreign Financial Assets.Owners of “specified foreign financial
assets” with an aggregate value in excess of $50,000 on the last day of the taxable year or $75,000 at any time during the taxable year may be required to file an information report with respect to such assets with their tax returns.
“Specified foreign financial assets” may include financial accounts maintained by foreign financial institutions, as well as the following, but only if they are held for investment and not held in accounts maintained by financial
institutions: (i) stocks and securities issued by non-U.S. persons, (ii) financial instruments and contracts that have non-U.S. issuers or counterparties, and
(iii) interests in foreign entities. The Securities and Conversion Shares may be subject to these rules. Holders of the Securities are urged to consult their tax advisors regarding the application of this reporting requirement to their
ownership of the Securities or Conversion Shares.

Information Reporting and Backup Withholding.If you are a non-corporate U.S. holder, information reporting requirements, on IRS Form 1099, generally would apply to payments of interest, and the payment of proceeds to you from the sale of Securities or Conversion Shares
effected at a United States office of a broker.

Additionally,