Dream Games' UK Tax Strategy

Founded in 2019, Dream Games has quickly risen to prominence with global hit mobile games Royal Match and Royal Kingdom. Our main activities as a Group include development, publication and marketing of mobile games on multiple third-party platforms. The last few years has seen significant growth in our market share.

We are redefining mobile gaming with a commitment to high-quality entertainment and engaging experiences that resonate with a global audience.

With our offices in Istanbul and London, we connect the creativity of Istanbul with the global reach of London and foster a culture where innovation and excellence come to life. Our UK presence comprise of Dream Games Holdings Ltd and Dream Games Publishing Limited in the Group.

This tax strategy applies to the UK operations of Dream Games and is in accordance with paragraph 19(1) of Schedule 19 to the Finance Act 2016. This statement covers the period ending 31 December 2024.

How we manage tax risk and level of risk Dream Games is prepared to accept

The purpose of our tax strategy is to ensure that Dream Games remains compliant with applicable tax laws. Dream Games operates with the highest integrity to comply fully with tax laws and related laws in the jurisdictions in which it operates. Our internal teams manage financial and tax risks in conjunction with our advisors ensuring there are processes and systems in place to identify, mitigate and resolve tax issues as they arise.

Our in-house tax and finance team comprises suitably qualified and experienced professionals, working directly for the VP, Finance. The VP, Finance is regularly updated on tax risk matters and maintains responsibility for management of all tax risks for the Group. We have robust internal controls in place across our data, systems and people processes to ensure we are able to calculate and report our tax obligations accurately. Where available, Dream Games will seek to apply for reliefs in relation to tax that is in line with the intention of the legislation and supported by commercial rationale.

Our internal governance structure as described above means Dream Games effectively mitigates financial, reputational and tax risks. We are committed to ensuring the business is not unnecessarily exposed to heightened risk in any matter.

Attitude to tax planning

Dream Games has a low appetite for tax risks meaning we will only engage in tax planning that is within both the letter and the spirit of tax legislation, and both supported and aligned with our genuine commercial strategy. Dream Games does not undertake any transactions or planning of an artificial nature.

The complexity of tax regulations means, occasionally the technical interpretation of some areas of tax law may be uncertain. We actively engage specialist tax advisers to ensure we have appropriately assessed and mitigated our level of risk related to these decisions in line with our objectives. The finance and tax team are actively involved in key business decisions through multiple internal forums including Finance working groups. We always engage with our specialist advisors and legal counsel where a stance may be uncertain.

Working with HMRC

Dream Games engage in a courteous, open and honest manner with HMRC. If there is an issue with our interpretation or application of tax law, we will always seek to resolve this in a cooperative manner. Our UK entities are committed to making any appropriate disclosure of all relevant tax issues through the submission of tax returns and in responding to information requests from HMRC in a reasonable manner. Dream Games seeks a cooperative approach to HMRC enquiries, and should any inadvertent errors be identified, the business would seek to amend these in a timely manner.