Retail
M&S brings together food, clothing and home retail under Marks and Spencer Group plc, a London-based listed parent company. [1][3]
01 / Behind the name
Publicly listed · London Stock Exchange [4]
The listed holding company and the operating company have similar names. The group accounts consolidate several businesses, so a group tax number does not describe the UK shops alone. [1]
02 / On the map
Headquarters, incorporation and tax residence describe different things. A headquarters address does not tell you where all of a company’s tax is paid.
03 / The figures, with context
The 2025/26 results report group-wide income tax paid. The March 2026 tax strategy discusses a wider UK contribution, but does not isolate a UK corporation-tax cash payment.
M&S group · UK
Period ending 28 Mar 2026
A UK-only corporation-tax cash figure is not separately disclosed in the results and tax-strategy documents reviewed. A total contribution includes other kinds of tax. [1][2]
Marks and Spencer Group plc · consolidated
Period ending 28 Mar 2026
Consolidated worldwide income-tax cash outflow. It is not identified as UK-only. Consolidated statement of cash flows, PDF page 31. [1]
These figures have different scopes. They should not be added together or used as a like-for-like tax ranking.
Understand the measures04 / Check our working
Primary sources used in this profile. Company disclosures are attributed to the company; inclusion is not an independent audit.
Marks & Spencer · Consolidated statement of cash flows p.31; group financial statements
Accessed 26 Sept 2026Marks & Spencer · UK contribution and scope of tax strategy
Accessed 26 Sept 2026Marks & Spencer · Headquarters; registered office; place of registration
Accessed 26 Sept 2026Marks & Spencer · Shareholder and share-price information
Accessed 26 Sept 2026