Cintas Corporation – UK Tax Strategy

Cintas Corporation ("Cintas") leads the industry in supplying corporate identity uniform programs, providing entrance and logo mats, restroom supplies, promotional products, first aid, safety, fire protection products and services, and industrial carpet and tile cleaning. Cintas operates more than 400 facilities in North America and has operations globally which include the United Kingdom, Mexico and China.

This UK tax strategy has been prepared in accordance with the requirements of paragraphs 19(2) and 22(2), Schedule 19 of the Finance Act of 2016 and applies to Cintas Hospitality UK Ltd (“Cintas UK”) and the following dormant entities for the Fiscal Year End May 31, 2020:

- Document & Data Management Limited
- Squirrel Storage Limited

The above companies are dormant and therefore not liable to UK taxation. The dormant companies do not currently require day to day management of their tax affairs but the group tax department are aware of the UK taxation requirements that will apply if and when the companies becomes active.

Approach to Risk Management and Corporate Governance

The group has in place a compliance program to ensure Cintas UK complies with the applicable legal and reporting requirements of the UK. The group seeks to prevent compliance issues from arising by conducting ongoing risk assessments. This process leads to the creation and maintenance of compliance policies and procedures that clearly outline our expectations for how business should be conducted.

Cintas UK appropriately manages a low risk UK tax methodology, in conformity with the Cintas Code of Conduct and Business Ethics and risk management framework. Where tax risks are identified, they are communicated to senior management to ensure they are managed appropriately.

Please refer to our Code of Conduct and Business Ethics Section on the "About Us" section of our website for additional information.

UK Approach to Tax Planning

All UK tax planning strategies and tax law changes are managed by the Global Tax Department, residing in the United States. Advice is sought from external advisors where necessary.

The UK operation is a relatively small portion of the Cintas business globally. Cintas UK engages a firm of UK Tax Specialists who assist in making sure the tax strategy, compliance and planning strategies are all in alignment with the UK Tax Laws and Regulations.

Interaction with HM Revenue & Customs (HMRC)

Cintas UK works with external advisors to ensure tax filings and payments are dealt with in a timely manner. Cintas UK is dedicated to the accuracy of all tax filings and is committed to sustaining a transparent and collaborative relationship with HMRC.

This strategy is owned and approved by the Board of Directors of Cintas Hospitality UK Ltd.

Dated May 30, 2020.