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Tax strategy

Tax Strategy (March 2021)


Arup’s tax strategy aligns to the aims set down by our Founder, Sir Ove Arup. These values are fundamental to the way we operate.

We recognise that paying and collecting taxes arising from our activities is an important part of how our business contributes to the communities in which we operate.

The strategy is published pursuant to Schedule 19 of the UK Finance Act 2016.

Tax management

The Global CFO has overall responsibility for all tax matters with the day to day management of our tax aspects delegated to our internal Tax function. The approach to managing tax is to be integral to the wider business whilst ensuring we remain compliant with all relevant laws in the countries in which we operate.

There are two key areas in which the strategy is delivered:

  1. Tax compliance
    In delivering the Arup’s tax compliance requirements, we aim to pay the right amount of tax when it becomes payable. We disclose to tax authorities, in a timely manner, any underpayments or inadvertent errors/omissions in tax returns.
  2. Tax planning
    We aim to be an ethical corporate citizen and pay tax in the right way. The attitude to tax planning is guided by Arup’s core values, which result in avoiding aggressive interpretation of tax laws. Where relevant, we utilise legitimate tax incentives offered by governments provided they align in substance with our commercial activities.
Use of external advisors

Arup uses external advisers to provide tax technical expertise and additional resources based on an assessment of risk and requirements.

Relationship with tax authorities

The Tax function manages the relationships with tax authorities, and we are committed to being transparent and proactive in our dealings with the authorities. We seek to resolve issues with tax authorities in an open, collaborative and professional manner.

Modern Slavery and Human Trafficking Statement

In accordance with our Group Policy on Ethical Conduct, we will treat people respectfully and maintain ethical business standards in all the markets in which we operate.

Arup is an independent firm of designers, engineers, architects, planners, consultants and technical specialists with over 16,000 members of staff worldwide. We believe the risk of slavery and human trafficking in our business is low.


Specifically with regard to Modern Slavery and Human Trafficking legislation, during the relevant financial year, our policies and procedures were reviewed and updated where required. 

We align our work and our business with the UN Sustainable Development Goals (SDGs), including SDG 8.7, which seeks to end Modern Slavery and Human Trafficking. 

Where Arup engages sub-consultants, and suppliers of services and equipment to our offices, we seek to agree contractual terms which require compliance with Modern Slavery and Human Trafficking legislation. 

We have published a Business Integrity Code of Practice. This includes required actions to minimise the risk of Modern Slavery in our business. 

We have implemented due diligence screening of our supply chain. 

We continue to develop training for Arup staff involved in the selection and appointment of sub consultants and suppliers. 


This is the modern slavery and human trafficking statement of Arup Group Limited and its subsidiaries (‘Arup’) for the financial year ending 31 March 2021 and will remain current until end of September 2022, by which time a new Modern Slavery Statement will have been developed and communicated.  

 Download a copy of the Modern Slavery and Human Trafficking Statement

Privacy notice

Please read this privacy notice carefully as it sets out how Ove Arup & Partners International Limited and its group companies (“Arup”) use your personal information. We may change this privacy notice from time to time by updating this page. You should check this page from time to time to ensure you are happy with any changes.

    What information do we collect?

    When you use this website, please bear in mind that we may collect the following information:

    • the areas of the website that you visit

    • information about your computer, such as which browser you are using, your network location, the type of connection you are using (e.g. broadband, ADSL etc) and your IP address

    We do this by using cookies, which are small files that help us track how our visitors use the website and enable us to understand where we can improve your experience. If you would like to find out which cookies we use and the information they track see our Cookies notice.

    We may also collect personal information from telephone calls and/or other correspondence with you.

    What do we do with the information we collect?

    The information we capture is used for various purposes. The main purpose is to use the information captured to provide you with the website and our services (whether available via the website or offline). We also use the information for:

    • website development

    • understanding how our visitors interact on the website

    • understanding what our clients are interested in

    • understanding what potential clients are interested in

    • dealing with enquiries/concerns

    • marketing our services and people to you

    • market research

    • service development

    • internal record keeping


    What information do we collect?

    When you sign up for any marketing, we will collect the following information about you:

    • Your contact details – name and email address
    • Your location – city, state and country
    • The company you work for and your job title
    • Your content and language preferences
    • Behaviour – content consumption, email opens/clicks, event attendance.

    We collect this information where we have an existing business relationship with you, where you have given your consent, or updated your subscription preferences, indicating that you would like to receive marketing communications from us.

    Our marketing platform observes and records interactions with our email communications, as well as attendance of Arup events or webinars. This behavioural information is recorded in an individual’s activity log which is retained in line with international privacy regulations.

    The information we capture is used to better understand your interests and help improve the quality and relevance of our marketing and communications. We also use cookies which record information to improve your experience, for example by prefilling details on a form to prevent you from having to re-enter information multiple times. You can read more about how Arup uses cookies on our website here.

    What is our legal basis for collecting your personal information?

    It is in our legitimate interest to use your personal information for marketing purposes.

    What do we do with the information we collect?

    The information we collect is used to provide you with information about Arup’s services and other information in line with your chosen preferences.

    We will provide you with information about Arup's services and other information in line with your chosen preferences.

    We will not provide your personal information to external organisations outside of Arup for marketing purposes.

    If at any time you do not want your information used for direct marketing purposes please unsubscribe via the link at the bottom of an email or contact us at [email protected].

    Under the California Consumer Privacy Act, California residents have the right to request information about personal data that Arup has collected from you, and to opt out from commercial transactions of that data. Those residents may contact us at [email protected] or dial +1 833 814 2630.

    Who do we share this information with?

    As we are a global company, with offices spread across the world, we may need to share your personal information with our group companies in different countries. However, we are very mindful of data protection laws in each country. This means that whatever country you are based in, we handle your personal information in line with that country’s data protection requirements.

    We may share your personal information with companies acting on our behalf who will only use the information to provide that service. However, we will retain control of your data and any third-party service provider that we use must act in accordance with our instructions. We may also share your personal information with a purchaser or potential purchaser of our business.

    In some circumstances, we may have to disclose your personal information by law, because a court or the police or other law enforcement agency has asked us for it.

    How to get copies of or amend the information we have collected

    You may request details of the personal information that we hold about you under data protection laws. If you would like a copy of the information held about you for marketing please write to us at [email protected].

    For a copy of all other information we may hold about you please write to us at [email protected] or at: Data Privacy Manager, Arup, 13 Fitzroy Street, London, UK, W1T 4BQ. If you think any information we have about you is incorrect or incomplete, please email us as soon as possible. We will correct or update any information as soon as we can.


    We are committed to ensuring that your information is secure. In order to prevent unauthorised access or disclosure we have put in place suitable physical, electronic and managerial procedures to safeguard and secure the information we collect, including locked cabinets, electronic password protection and pass card access to buildings.

    If at any point you suspect or receive a suspicious communication from someone suggesting they work for Arup or a website claiming to be affiliated with Arup, please forward the communication to us or report the incident by email to [email protected] or in writing to Cyber Security Incident Response Team, Arup, 8 Fitzroy Street, London, UK, W1T 4BQ as soon as possible.

    Linking to other websites

    Our website or marketing email messages sometimes include links to other websites which are not within our control. Once you have left our website or email, we cannot be held responsible for the content of other websites or the protection and privacy of any information which you provide to those websites. You should exercise caution and look at the privacy statement applicable to the website in question. 

    Privacy notices for potential recruits

    Notice – fraudulent use of Arup name

    We are asking suppliers and partners around the globe to be alert to fraudulent activities such as invoice or “purchase order” fraud.

    Criminals have used the Arup name to secure goods from unsuspecting companies who believe they are dealing with us.

    Always double-check the identity of people making enquiries using the Arup name and if you have any doubts please contact [email protected].

    If you believe you have been the victim of fraud you should contact your local law enforcement agency immediately.

    Privacy Statement

    In accordance with our Group Policy on Ethical Conduct, we will implement systems that support our duty of confidentiality and respect privacy in our business relationships.

    The firm protects the privacy of individuals (our employees and third parties) when handling any personal information and sees that the firm is compliant, as far as reasonably practicable, with relevant data protection and privacy laws by adhering to the following principles:

    • Being transparent about the collection, use and disclosure of personal information;

    • Collecting and using personal information fairly and lawfully;

    • Only collecting personal information that is required and only keeping it for as long as is necessary;

    • Keeping personal information accurate and up to date;

    • Respecting the privacy rights of individuals granted by privacy laws; 

    • Keeping personal information secure.


    We are committed to keeping abreast of all applicable data protection/privacy laws of the jurisdictions in which we operate.

    Appropriate training and support is provided to see that all personnel are aware of the obligations set out in this statement, and follow the firm’s data protection procedures when handling the personal information of others.

    Relevant security procedures are in place and guidance issued to staff explaining their data protection and security obligations.

    When sharing personal information with third parties, we do so only where necessary and seek assurances that the third party has adequate security procedures in place to protect such information.

    Clear processes are in place for individuals to raise concerns about how the firm processes their personal information and for resolving any such concerns.

    Our privacy notices are clear, accessible and give sufficient information about how we use and share personal information and where personal information can be updated or corrected.

    Personal information no longer needed for its original business purpose is deleted/destroyed in accordance with our retention and destruction procedures, unless we have a legal obligation to retain personal information for a certain period.

    Personal information is only transferred outside jurisdiction to other Group companies in accordance with relevant legal requirements


    This statement is made on behalf of the Group Board in line with the Policies that it sets and is implemented across all Arup operations through rules, procedures and guidance.

    It is reviewed and approved annually, or more frequently where appropriate.

    Download a copy of the Privacy Statement

    Company Registration

    Registration information

    Arup Group Limited
    Registered in England Number 1312454
    8 Fitzroy Street London W1T 4BJ

    AAC, Inc
    Arup ‐ S.I.G.M.A. Ltd
    Arup (Cambodia) Limited
    Arup (Luxembourg) Sarl
    Arup (Proprietary) Limited
    Arup Advisory Inc
    Arup Americas Inc
    Arup Associates Limited
    Arup Australia Advisory & Digital Pty Limited
    Arup Australia IP Pty Limited
    Arup Australia Projects Pty Limited
    Arup Australia Pty Limited
    Arup Australia Services Pty Limited
    Arup B.V.
    Arup Brasil Consultoria Ltda
    Arup Canada Inc
    Arup China Limited
    Arup Colombia S.A.S.
    Arup Corporate Finance Limited
    Arup Deutschland GmbH
    Arup doo
    Arup East Africa Limited
    Arup GmbH
    Arup Government Projects Inc
    Arup Gulf Limited
    Arup India Private Limited
    Arup Consultores Internacionales Mexico S. de R.L. de C.V.
    Arup Ingenieria y Consultoria Mexico, S. de R.L. de C.V.
    Arup International Consultants (Shanghai) Co. Limited
    Arup International Limited
    Arup Ireland Properties Limited
    Arup Ireland Partner Limited
    Arup Italia Srl
    Arup Jururunding Sdn. Bhd.
    Arup Latin America S.A.U.
    Arup Limited
    Arup Muhendislik Ve Musavirlik Limited Sirketi
    Arup New Zealand Limited
    Arup North America Limited
    Arup Partner Pty Limited
    Arup Partner Pty Limited
    Arup Projects 'A' Limited [HK registered]
    Arup Projects 'A' Limited [UK registered]
    Arup Projects A Pty Ltd
    Arup Pty Limited
    Arup Riyadh Metro Limited
    Arup Services B.V.
    Arup Services New York Limited
    Arup Singapore Private Limited
    Arup Texas Inc
    Arup Treasury Limited
    Arup USA Inc
    Arup Vietnam Limited
    Arup Ventures Limited
    Arup Zimbabwe (Private) Limited
    Broomco (141) GmbH
    Broomco (07887009) Ltd
    Broomco (92854) Limited
    Consoer Townsend Envirodyne Engineers of New York Inc
    eFleet Integrated Service Limited
    Fitzroy Insurance Services Limited
    Fitzroy Property Guernsey Limited
    Fitzroy Property Limited
    MailManager Limited
    Oasys Limited
    Ovarpart Nominee Limited
    Ove Arup & Partners Danmark A/S
    Ove Arup & Partners Hong Kong Limited
    Ove Arup & Partners International Limited
    Ove Arup & Partners Ireland Limited
    Ove Arup & Partners Japan Limited
    Ove Arup & Partners Korea Limited
    Ove Arup & Partners Limited
    Ove Arup & Partners P.C.
    Ove Arup & Partners S.A.U.
    Ove Arup & Partners Scotland Limited
    Ove Arup (Thailand) Limited
    Ove Arup Holdings B.V.
    Ove Arup Holdings IP Limited
    Ove Arup Holdings Limited
    Ove Arup Holdings Private Limited
    Ove Arup International (Holdings) Limited
    Ove Arup Partnership Limited
    PT Arup Indonesia
    Scotstoun Property Limited
    Redcliffe Wharf Limited

    Arup UK Pension Scheme

    Statement of investment principles
    The Trustees of the Arup UK Pension Scheme (the “Scheme”) have prepared this Statement of Investment Principles (the “Statement”) in accordance with Section 35 of the Pensions Act 1995 (as amended by the Pensions Act 2004, and the Occupational Pension Schemes (Investment) Regulations 2005). The Trustees will review this Statement and the Scheme’s investment strategy annually from the effective date of this Statement and without delay after any significant change in the investment policy.

    Download the Statement of Investment Principles

    Annual Engagement Policy Implementation Statement

    This statement sets out how, and the extent to which, the Engagement Policy in the Statement of Investment Principles (‘SIP’) produced by the Trustees has been followed during the year to 31 March 2021. This statement has been produced in accordance with The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations 2018 and the guidance published by the Pensions Regulator.

    Download the Implementation Statement

    Task Force on Climate-related Financial Disclosures (TCFD) statement

    This report outlines how the Trustees of the Arup UK Pension Scheme have established and maintained oversight and processes to satisfy that the climate-related risks and opportunities, which are relevant to the Scheme, are appropriately considered by all stakeholders involved in the day-to-day management of the Scheme. 

    DC Chair's Statement

    The Trustees of the Arup UK Pension Scheme produce an annual statement, signed by the Chair of the Trustees, covering how the Trustees have met legal requirements relating to the governance of the defined contribution section. This Statement covers the Scheme year from 1 April 2019 to 31 March 2020. The assets and liabilities of the defined contribution section were transferred out to a Mastertrust in February 2020 and this is the final Chair’s statement.

    Download the Chair's statement

    Arup Business Integrity Code of Practice

    This Business Integrity Code of Practice is a combination of rules and guidance for behaviour and action. It seeks to address key regulatory and other important requirements impacting Arup’s business.

    In addition to providing guidance on matters of ethics (such as whether to accept gifts and hospitality), the Business Integrity Code of Practice sets our expectations in respect of fraud, bribery & corruption, sanctions, privacy & data protection, cyber security, conflicts of interest, confidentiality and other matters.

    Download the code of practice