UK Tax Strategy

UK TAX STRATEGY STATEMENT – December 2024

This Tax Strategy Statement is prepared and published on behalf of all Point72’s UK management entities (together, “Point72 UK” or “UK Sub-Group”) which are within the broader Point72, L.P. (“Point72”) Group. Point72 regards the publication of this strategy as complying with the duty under paragraph 16(2) of Schedule 19 of the Finance Act 2016 in the financial year ended 31 December 2024.

This Tax Strategy Statement applies in relation to UK taxation only; “UK taxation” has the meaning prescribed in paragraph 15 of Schedule 19 of the Finance Act 2016.

Tax Risk Management and Governance

Point72’s Tax Department, led by its Deputy General Counsel of Tax, ensures that adequate resources, processes, and internal controls are in place to evaluate and monitor the UK Sub-Group’s tax risk. The Tax Department is comprised of sixteen qualified tax professionals who obtain external advice from reputable professional firms on an ongoing basis to assist in managing the tax compliance, planning, and risk profile of Point72 UK. Point72’s Group General Counsel is updated regularly by the Deputy General Counsel of Tax on all UK tax matters, and Point72 UK’s tax strategy is reviewed and approved by the Board of Directors of the relevant entities comprising the UK Sub-Group.

Risk Acceptance and Tax Planning

Point72 UK seeks to assess and minimize its tax risk by ensuring a complete understanding of relevant tax laws and obtaining external professional advice on matters of uncertainty or complexity. The Tax Department is involved in key transactions and decisions impacting Point72 UK and verifies that any changes conform with its UK tax strategy and the applicable tax regulations. Where appropriate, Point72 UK avails itself of tax incentives and reliefs to help minimize the cost of conducting business, improve its profits after taxes, and maximize long-term shareholder value, but never for purposes of the avoidance of tax or breaching applicable tax laws or practices. Point72’s mission includes adherence to the highest ethical standards, and its employees are expected to conduct themselves ethically and with integrity at all times.

Relationship with HM Revenue and Customs (“HMRC”)

Point72 UK endeavors to be honest, transparent, responsive, and respectful when engaging with HMRC. The UK Sub-Group seeks to provide the information appropriate for HMRC to adequately assess its tax affairs. Any inquiries or communications from HMRC are responded to in a timely manner by Point72 UK or its authorized tax agents.