General guidance to individuals who are UK or US resident shareholders in Barclays PLC
The following information is intended to provide a summary of certain tax issues to UK and US resident shareholders in purchasing, holding or disposing of Barclays PLC shares. It does not apply to all categories of shareholders (including, but not limited to, dealers, those holding through an individual savings account or those who acquired their shares by reason of employment) and does not constitute professional advice. Barclays does not give tax or legal advice. Persons who are in any doubt as to their tax position should consult their professional advisers. Persons who may be liable to taxation in jurisdictions other than the UK or US in respect of their acquisition, holding or disposal of shares are particularly advised to consult their professional advisers as to whether they are so liable. The information included in the document is correct at the time of writing. The guidance has been prepared for our Barclays PLC Form 20-F disclosures. Download the 20-F form (PDF 7.8MB).
For further information, up to date rates and allowances, and examples in relation to the taxation of dividends or capital gains in the UK, please visit HMRC.
Rights Issue 2013 - IRS Form 8937 (amended November, 15th 2013)
IRS Form 8937 – “Report of Organizational Actions Affecting Basis of Securities” is being made available by Barclays PLC following the 2013 rights issue pursuant to U.S. Internal Revenue Code section 6045B which requires issuers to report certain organisational actions that affect the U.S. tax basis of securities in the hands of shareholders and additional information about the effect on basis.