UK TAX STRATEGY STATEMENT – December 2025

This UK Tax Strategy Statement is prepared and published on behalf of all Point72’s UK management entities (the “UK Sub Group”), which form part of 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 to the Finance Act 2016 for the financial year ending 31 December 2025.

This strategy applies to all forms of UK taxation as defined in paragraph 15 of Schedule 19 to the Finance Act 2016.

Tax Risk Management and Governance

Point72’s Tax Department, led by the Deputy General Counsel of Tax, is responsible for maintaining the UK Sub Group’s tax governance framework, including ensuring that adequate resources, processes, and internal controls are in place to identify, assess, and manage tax risk in compliance with applicable laws and guidance. The firm obtains external professional advice where the application of tax law is uncertain or specialist expertise is required.

The UK Sub Group’s tax affairs are managed by a qualified in house team responsible for UK and international tax compliance, reporting, and risk management. Senior members of the team oversee the firm’s tax position and ensure that obligations are met accurately and on time. The team works closely with internal stakeholders and external advisers to ensure technical accuracy and strong compliance outcomes.

UK tax matters are reported regularly to the Deputy General Counsel of Tax, the UK Operations Committee, and the General Counsel. The UK tax strategy is reviewed and approved by the Boards of Directors across the UK Sub Group, ensuring strong governance, clear oversight, and consistent compliance throughout the organisation.

Risk Appetite and Approach to Tax Planning

Point72 UK seeks to maintain a low tax risk profile and ensures that tax considerations are appropriately evaluated as part of commercial decision making. Transactions are led by business purpose and economic substance rather than tax outcomes.

The firm does not engage in artificial or aggressive tax planning and aims to comply with both the letter and the spirit of UK tax law. Where specialist expertise is required, Point72 seeks advice from qualified external advisers. Point72 may utilise government provided tax incentives and reliefs where doing so aligns with legislative intent, commercial objectives, and the firm’s responsible tax risk appetite.

All tax planning is subject to internal governance oversight and is assessed for technical defensibility, economic substance, and reputational considerations. Point72’s mission includes adherence to the highest ethical standards, and its employees are expected to conduct themselves with integrity at all times.

Relationship with HM Revenue and Customs (“HMRC”)

Point72 UK is committed to maintaining a transparent, professional, and cooperative relationship with HMRC. The UK Sub Group aims to file accurate and timely tax returns and provide HMRC with the information required to assess its tax position.

Point72 UK or its authorised tax agents respond to HMRC queries in a timely and constructive manner and engage proactively where clarification on significant or complex matters is required. This approach reflects the firm’s commitment to responsible tax compliance and a collaborative working relationship with HMRC.

Oversight and Approval

This UK Tax Strategy Statement has been reviewed and approved by the Boards of Directors of the UK Sub Group and will be updated at least annually, or earlier if material changes occur.