Riot Games Services Limited

Governance & Tax Risk Management

Riot Games Services Limited’s tax strategy is aligned with the overall business strategy of the Riot Games Group, and to the group’s approach to corporate governance and risk management wherever we operate. 

Riot Games Services Limited’s tax policy is to pay the correct amount of tax in accordance with all relevant tax laws and practices in pursuant to Schedule 19 of the UK Finance Act of 2016

The Chief Financial Officer has appointed the Head of Tax to oversee the Group’s tax function. The Head of Tax has in turn appointed a tax team who are responsible for all tax matters related to Riot Games Services Limited. All members of the tax team are given adequate training and support to ensure that they have the skills, technical expertise and knowledge to effectively and accurately fulfil their role and perform to the best of their abilities. 

The team works closely with other business functions to ensure that any inherent tax risks are identified and managed appropriately.

Key risks and tax related matters are escalated to the Company Directors where necessary.

The tax team engages suitably qualified external tax lawyers or tax advisers where appropriate having regard to the value of the arrangements under consideration, their familiarity with the tax laws under consideration, the clarity of those tax laws and the consequence of adopting an incorrect tax filing position. 

Attitude Towards Tax Planning

The commercial needs of the Company are paramount and all tax planning must have a business purpose.  Any tax planning undertaken by the Company will have commercial and economic substance. 

Level of Tax Risk

Riot Games Group recognises that given the size and volume of our business certain risks will inevitably arise from time to time in relation to the interpretation of tax law but we seek to ensure compliance with all relevant and applicable tax laws. We proactively seek to identify, evaluate, manage and monitor these risks to ensure they remain in line with the group’s risk appetite. Where there is significant uncertainty or complexity in relation to a risk, external advice may be sought.

Working with HMRC

We engage with tax authorities, including HMRC, with honesty, integrity, respect and fairness and in a spirit of co-operative compliance. We seek to respond to all information requests and file all tax returns in a timely manner. 

Year ended 31 December 2025