Company: BCS
Filing Date: 2025-02-20
Form Type: 424B2
Source: 0001193125-25-030302
Chunk: 151

Company: BARCLAYS PLC
Filing Date: 2025-02-20
Form: 424B2
Chunk 151
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 backup withholding may apply to such payments if you fail to comply with
applicable certification requirements or (in the case of interest payments) are notified by the IRS that you have failed to report all interest and dividends required to be shown on your federal income tax returns.

Payment of the proceeds from the sale of Securities or Conversion Shares effected at a foreign office of a broker generally will not be
subject to information reporting or backup withholding. However, a sale effected at a foreign office of a broker could be subject to information reporting in the same manner as a sale within the United States (and in certain cases may be subject to
backup withholding as well) if (i) the broker has certain connections to the United States, (ii) the proceeds or confirmation are sent to the United States or (iii) the sale has certain other specified connections with the United
States.

S-93

You generally may obtain a refund of any amounts withheld under the backup withholding rules
that exceed your income tax liability by filing a refund claim with the IRS.

United Kingdom Taxation

The following is a summary of certain material U.K. withholding taxation matters at the date hereof in relation to payments of principal and interest in respect of the Securities and certain U.K. stamp duty and stamp duty reserve tax implications of acquiring, holding and disposing of the Securities. Save where expressly stated to the contrary, it is based on current U.K. law and the published practice of His Majesty’s Revenue & Customs (“HMRC”) (which may not be binding on HMRC and may be subject to change, sometimes with retrospective effect), in each case at the latest practical date before the date of this document. The comments do not deal with other U.K. tax aspects of acquiring, holding or disposing of the Securities. The comments relate only to the position of persons who are absolute beneficial owners of the Securities and who hold the Securities as investments. The following is a general guide and should be treated with appropriate caution. It is not intended as tax advice and it does not purport to describe all of the tax considerations that might be relevant to a prospective purchaser. Holders of the Securities who are in any doubt as to their tax position should consult their professional advisers. Holders of the Securities who may be liable to taxation in jurisdictions other than the U.K. in respect of their acquisition, holding or disposal of the Securities are particularly advised to consult their professional advisers as to whether they are so liable (and if so under the laws of which jurisdictions), since the following comments relate only to