Company: BCS
Filing Date: 2025-02-19
Form Type: 424B2
Source: 0001193125-25-029335
Chunk: 209

Company: BARCLAYS PLC
Filing Date: 2025-02-19
Form: 424B2
Chunk 209
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. Prospective purchasers should consult their tax advisors regarding the application of these rules to the acquisition,
ownership or disposition of foreign currency debt securities.

Individual U.S. holders 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 are generally 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. Higher
reporting thresholds apply to certain individuals living abroad and to certain married individuals. Regulations extend this reporting requirement to certain entities that are treated as formed or availed of to hold direct or indirect interests in
specified foreign financial assets based on certain objective criteria. U.S. holders who fail to report the required information could be subject to substantial penalties. In addition, the statute of limitations for assessment of tax would be
suspended, in whole or part. The

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debt securities may be subject to these rules. U.S. holders are urged to consult their tax advisors regarding the application of this reporting requirement to their ownership of the debt
securities.

The applicable prospectus supplement will discuss any special U.S. federal income tax rules with respect to debt securities the payments on
which are determined by reference to any reference asset, debt securities that are convertible into ordinary shares of Barclays PLC and other debt securities that are subject to the rules governing contingent payment obligations. Any prospectus
supplement discussing the U.S. federal income tax rules with respect to debt securities that are convertible into ordinary shares of Barclays PLC will also discuss the U.S. federal income tax rules with respect to such ordinary shares.

Non-U.S.Holders

This subsection describes the tax consequences to a non-U.S. holder of owning and disposing of debt
securities. You are a non-U.S. holder if you are a beneficial owner of a debt security, you are not a U.S. holder, and you are not an entity or arrangement treated as a partnership for U.S. federal income tax
purposes.

If you are a U.S. holder, this subsection does