GLA at a glance
Glasgow Airport is owned by AGS Airports Limited
AGS Airports Limited is jointly held by Ferrovial (via Faero UK Limited) and AGS Ventures Airports Limited, an entity managed by Macquarie Infrastructure and Real Assets (Europe) Limited. Derek Provan is the current CEO.
Macquarie and Ferrovial have a long and successful history of partnering with each other across a number of infrastructure projects, with partnerships in airports including Bristol Airport and Sydney Airport.
Both partners have developed extensive knowledge of aviation and have excellent contacts globally.
With more than two decades of experience developing and owning essential infrastructure around the world, Macquarie partners with governments and communities to manage assets that underpin economies including roads, airports, utilities, telecommunications and energy infrastructure. Managing investments on behalf of institutional investors, Macquarie is one of the world’s leading airport owners via its managed funds. Today, Macquarie leverages its deep operational and financial expertise to manage stakes in airports around the world (Aberdeen, Brussels, Cairns, Glasgow, Gold Coast, Hobart, Longreach, Mackay, Mount Isa, Perth, Southampton and Townsville). For more information visit www.macquarie.com
Ferrovial has been associated with the aviation industry since 1998 and in that time has invested in 32 airports across the UK, Italy, Australia, Chile and Mexico, among other countries. For more information visit www.ferrovial.com
With some 30 airlines serving over 100 destinations worldwide, including Canada, the US, the Caribbean, Europe and the Gulf, Glasgow is Scotland’s principal long-haul airport as well as Scotland’s largest charter hub.
Carrying over nine million passengers per year, Glasgow Airport serves more Scottish destinations than any other airport and is a key component of Scotland’s transport infrastructure.
• Operating hours: 24 hours a day, 365 days a year
• Opened: 1966
• Runways: One main (2658m long)
• Terminals: Two – our main terminal plus our smaller T2 facility
• Airlines: 30
• Destinations: 100 +
• Air transport movements per year: 102,000
• Passengers per year: 9.9 million
• Air cargo per year: 13,033 tonnes
• Status: Scotland’s principal long-haul airport
Board of Directors
Our Board of Directors
Lena Wilson CBE, Chair
Lena Wilson is one of the UK’s most senior business figures, serving as a Chair or Non-Executive on a range of PLCs and other organisations across a variety of sectors. She has had a 35-year international career in economic development and business, serving as Chief Executive of Scottish Enterprise from November 2009 until October 2017 and prior to that Chief Executive of Scottish Development International.
As a Senior Investment Advisor to the World Bank in Washington DC, Lena advised the governments of developing countries around the world on foreign direct investment and private sector development. Lena has also served as a member of Scotland's Financial Services Advisory Board and as Chair of Scotland's Energy Jobs Taskforce. A visiting Professor at the University of Strathclyde, Lena received a CBE for her services to economic development in Scotland in June 2015.
Gonzalo Velasco, Director of Business Planning at Ferrovial Airports and member of Aberdeen, Glasgow and Southampton Airports Board
Gonzalo is Director of the Business Planning Department at Ferrovial Airports and member of Aberdeen, Glasgow and Southampton Airports Board. Gonzalo has a long track record in the airport sector. He was responsible for the long term business plan of BAA airports from 2006 to 2008. Subsequently, he was the Project Director of the divestment of Gatwick, Naples, Edinburgh and Stansted airports as well as in acquisition processes like Madrid and Galeao. Prior to his role as Business Planning Director, Gonzalo was a Project Director in the Portfolio Management Department where he leads the transition process for the separation of Aberdeen, Glasgow and Southampton from Heathrow in 2014.
María Casero, Asset Management, People, Comms & CSR Director at Ferrovial Airports and Ferrovial Power Infrastructure
María oversees the acquisition, ownership and management of the division’s international assets, with a particular focus on people, communications, and CSR strategy. She is also a non-executive director of Heathrow Airport Holdings and AGS Airports (Aberdeen, Glasgow and Southampton).
María has over 32 years' experience in the aeronautical industry in Europe, Latin America and the United States. Having held a variety of roles in a range of relevant businesses, she takes a holistic view of the sector. She instinctively takes account of the product, the infrastructure, the service providers and the distribution channels.
María's career began as an Accounting Manager at American Airlines. She then spent 14 years with British Airways, eventually becoming its HR Director for Spain, Latin America and the Caribbean. In 2006, she moved to Carlson Wagonlit Spain as Human Resources and Internal Communications Director, and a member of the Executive Committee for the Mediterranean Area.
In 2008 she joined us to lead our Human Resources and Communication function. As a member of the Executive Committee, María coordinates the people and communication activity for assets managed by the division. She also takes the lead on these issues for all investment opportunities pursued by the division.
María is a member of Ferrovial's Academic Committee and Corporate Social Responsibility Committee, and is a World Business Partner at the Airports Council International (ACI) Europe.
Bachelor’s degree in Law from Universidad San Pablo CEU
Executive MBA and Executive Certified Coach from IE Business School
Ignacio Castejón, Asset Management Director and CFO at Ferrovial Airports and Ferrovial Power Infrastructure
Ignacio takes the lead on economic and financial matters for the division, and on the management of our airports and power transmission lines. As well as being a board member for AGS Airports (Aberdeen, Glasgow and Southampton) and for Heathrow Airport Holdings, he has academic responsibilities. He is a lecturer at the IE and ICADE, two of the world's top business schools, and serves as the Chairman of the Industry Advisory Board at Cranfield University.
Ignacio's career began at Linklaters, where he was an Associate Lawyer. He then spent nine years in senior positions within the banking sector – at Banco Popular Español, HSBC, and finally as a Director of Royal Bank of Scotland.
The move to Ferrovial Airports came in 2012, when Ignacio became Project Director for Corporate Development. From there it was a logical step to Commercial Director and responsibility for identifying potential partners and potential investment opportunities in the airport sector.
Before he assumed his current role, Ignacio spent two years as CEO and board member of Great Hall Partners in Denver to manage the Denver International Great Hall Project.
BA in Business and Law (E-3) from Universidad Pontificia Comillas, ICADE
MBA from IESE Business School
Juan Bullón, Legal Director, Ferrovial Airports
Juan Bullón is the Legal Director of Ferrovial Aeropuertos. He is responsible for all the legal aspects of the company, with key expertise in acquisitions and divestments.
He joined Ferrovial Airports in 2006, starting his career in Ferrovial Agroman, the group’s construction division, where he was involved in the legal aspects of the acquisition of the Polish company Budimex. In 2005 he joined Cintra, overlooking legal aspects of its US activities.
John Bruen, Senior Managing Director (MIRA), Head of Transport Europe
John leads the transport sector team for Macquarie Infrastructure and Real Assets (Europe) Limited (MIRA) in Europe. In this capacity he leads major transport transactions and the management of the growing portfolio of transport assets in the MEIFs. Recent acquisitions that John has led include AGS Airports, the HES International ports group headquartered in Rotterdam and Farnborough Airport in the UK. John has also led the sale of Brussels Airport, Copenhagen Airport, Bristol Airport and APRR (the French toll road network). John is currently a director of AGS Airports, Farnborough Airport and HES International.
John holds both a Bachelor of International Commerce degree and a Masters in International Business from University College Dublin.
Simon Geere, Chief Executive Officer, Farnborough Airport (and Senior Adviser to MIRA)
As Chief Executive Officer of Farnborough Airport, Simon is responsible for all aspects of the business including strategic planning, capital investment and stakeholder management.
Previously, Simon spent 18 years in MIRA’s European transport team in London, where he was responsible for the overall management and strategic direction of some of its major airport and aviation related assets. Simon joined Macquarie in 2002 with a broad commercial background, particularly in on-airport property development and infrastructure planning. He has held directorships at the Arlanda Express, Copenhagen Airports, Bristol Airport, Birmingham Airport, Brussels Airport and Newcastle Airport (holding the role of chairman at several of these), and has been an Executive Director at Luton Airport.
Martyn Booth, Senior Adviser to MIRA
Martyn Booth has over 35 years of consulting, investment banking, asset management and operational experience working on a range of airport projects across the globe. Martyn joined Macquarie in October 2000 when The Portland Group, the international consulting business which Martyn co-founded in 1994, was acquired by Macquarie.
Since joining Macquarie in 2000, Martyn has played a substantial role in developing Macquarie's expertise as an investor in airports, was a strategic adviser to Sydney airport and was formerly on the boards of Bristol, Brussels, Copenhagen, Sydney and Rome airports. He also held various roles at BAA, including Director of Corporate Strategy and Head of Finance at Heathrow Airport.
For more information on the AGS group please visit the AGS websiteVisit AGS
Glasgow Airport’s day-to-day operations and strategic oversight are the responsibility of our management team.
Derek Provan, Chief Executive Officer, AGS Airports Ltd
Derek Provan joined AGS Airports, which owns Aberdeen International, Glasgow and Southampton airports, as Chief Executive Officer (CEO) on 16 April 2018. Born in Glasgow, Derek has over 20 years of experience in aviation and joined AGS from Heathrow, Europe’s largest airport, where he was latterly Chief Operating Officer. During his time at Heathrow, Derek also held the position of Director, Future Heathrow. He was responsible for the future design of an expanded Heathrow to include surface access, terminals, airfield and airspace design and the creation of the hub’s master plan and future operating models.
Derek joined Heathrow in 2013 having spent three years as Managing Director of Aberdeen International Airport. Derek started his aviation career in 1998 at Glasgow Airport where he went on to hold a series of senior roles. He has a BSc in Fire Risk Engineering, Masters Degrees in Risk Management and Business Management and Research.
Derek is active in numerous aviation forums within the UK and is a founding member of the Performance-Based Regulation Industry Group working with the CAA to ensure that the industry forms an integral part of future regulation in UK Aviation.
Mark Johnston, Chief Operating Officer, Glasgow Airport
Mark joined Glasgow Airport as Continuous Improvement Project Manager in 2000. He then went on to hold a number of different roles within the airport operation, including Head of Terminal and Security, Head of Infrastructure and Technical services and latterly Operations Director, before being appointed Managing Director in May 2018. Mark was appointed Chief Operating Officer of AGS Airports in November 2020. Mark has a BA Honours in Electrical and Electronic Engineering from Heriot-Watt University and also an MBA from Glasgow University.
Gillian Bruton, Chief Financial Officer
Gillian qualified with a Bachelor of Accountancy degree from Glasgow University and completed her Chartered Accounting qualification with PWC in Glasgow. She then spent three years working as an International Internal Auditor with Thorn EMI, based near London. In 1998 Gillian joined Polaroid , where she held various finance roles of increasing responsibility, ultimately serving as group Finance Director from 2007 to 2013 for the Polaroid Eyewear division, which manufactured and sold Polaroid Eyewear branded sunglasses globally. In May 2013 she was appointed as Finance Director for Highlands and Islands Airports Ltd the group which owns and operates 11 airports around Scotland, including Inverness and Sumburgh airports. This was a joint appointment with Caledonian Maritime Assets Ltd. Gillian joined the AGS Executive in November 2020.
Ronald Leitch, Operations Director, Glasgow Airport
Having first joined Glasgow in 2000, Ronald has held numerous senior roles at the airport and the wider AGS group with a broad range of responsibilities across our aviation, security and terminal operations.
Ronald also held the role of Operations Director at Aberdeen International Airport before returning to Glasgow in 2014 to lead the Capital and Engineering functions. He has been responsible for delivering capital investment programmes totalling £70 million, including the replacement of the airport’s baggage systems to meet Standard 3 compliance. Ronald also played a crucial operational role in bringing the iconic A380 aircraft into regular service in 2019, which was a first for Scottish aviation.
His wealth of operational knowledge and experience across two decades in aviation continues to be invaluable to AGS Airports Ltd.
Glasgow Airport values your custom and we are committed to ensuring your time with us is enjoyable, hassle-free and you feel safe at all times. Our Customer Charter is based on the things you told us are important to you and specifically how we can ensure you have a great experience as you travel through the airport. Our commitment to you is that we will do everything we can to meet your expectations and give you a fantastic and memorable airport experience. We welcome your feedback and ideas on how we can improve your airport experience so we would be delighted to hear from you.Download our customer Charter Commitments (PDF)
Who does what?
Running a busy airport is a complex operation which involves ensuring everything is safe and secure for the benefit of our passengers, staff and visitors.
It is important that all of our services run smoothly so our responsibilities include:
- Looking after security
- Property management
- Retail facilities
- Fire services and cargo
We also have an obligation to minimise our environmental impact so we have a robust corporate responsibility agenda and positive results of which we are very proud. As a business, we want to be a leader in this field.
To achieve our goals and aspirations, Glasgow Airport works in partnership with many other organisations to deliver a high-quality service:
Responsible for checking in passengers, delivering hold luggage to its final destination, cargo, providing and fuelling aircraft, boarding passengers, passenger safety, on-board catering and complaint handling.
Civil Aviation Authority
Controls all flight paths and aircraft routes at UK airports, regulates airlines, airports and the National Air Traffic Services. The CAA also sets airport charges at the London airports.
UK Border Force
Border Force was formed on 1 March 2012 as a law enforcement command within the Home Office. Border Force secures the border and promotes national prosperity by facilitating the legitimate movement of individuals and goods, whilst preventing those that would cause harm from entering the UK. This is achieved through the immigration and customs checks carried out by its staff.
National Air Traffic Services (NATS)
Looks after air traffic control and management, ensuring aircraft flying in UK airspace and over the eastern part of the North Atlantic are safely separated.
Glasgow Airport is proud to serve Scotland and has done so for over 50 years.
14 November 1960
Government decision to replace Renfrew Airport with a new one at Abbotsinch as it had reached capacity – Glasgow Corporation would be responsible for its operation
Construction of the new airport commenced at a cost of £4.5m to build the new airport designed by Sir Basil Spence
2 May 1966
Glasgow Airport opens for business
27 June 1966
Her Majesty The Queen officially opened the airport
1 May 1967
Glasgow Airport handled 654 different
Transatlantic services commenced
Glasgow handled its first visits form wide-bodied jets – a Lockheed TriStar and the following month a Laker DC-10
6 January 1975
Agreement was reached for ownership of Glasgow Airport to transfer from Glasgow Corporation to the British Airports Authority effective from 1st April 1975
12 January 1975
British Airways introduced the London Shuttle with Trident 1Cs
24 October 1975
Alitalia operated the first Boeing 747 into Glasgow
12 May 1976
The European Cup Final (Bayern Munich v St Etienne at Hampden) saw Glasgow’s busiest day since opening with over 60 aircraft on the airfield by kick-off time
A £2m extension of the passenger terminal was commenced to allow capacity to increase to 3.5m
11 October 1981
British Airways’ Concorde arrived in Glasgow for the first time. It flew a commemorative flight between Glasgow and London
“Shuttle 6F” – Trident 1C G-ARPP flew its last flight before being delivered to the Airport Fire Service as a training aircraft
7 June 1983
A NASA Boeing 747 with Space Shuttle Enterprise on top made a low flyover Glasgow
30 August 1983
British Airways introduced the London Super Shuttle services and to celebrate brought 3 Concorde to Glasgow
The first regular B747 commenced for Aviaco flying to Tenerife
First, ever easyJet flight touches down in Glasgow from Luton
27 March 1985
Glasgow had its first visit of a Boeing 767 – Britannia Airways
29 December 1985
The last Trident aircraft flight took place at Glasgow Airport
16 March 1988
Air 2000 launched its Glasgow operation using the Boeing 757
The biggest ever development since the airport was built commenced with a 3-year £55m expansion of the terminal (expanding by 70% of its original size)
6 March 1990
The change of Prestwick’s transatlantic gateway status provided the opportunity for both British and foreign airlines to fly scheduled services from Glasgow
BAA plc revealed plans for a further £60m development of the airport providing a new international pier, baggage hall and immigration area
15 June 1992
HRH, The Princess Royal officially opened the extension to the main terminal
11 June 1997
Glasgow had its first Boeing 777 visit –a medical diversion – United Airlines
16 July 1998
Continental Airlines commenced its Glasgow to New York service
1 January 2000
First commercial flight of the 21st century from Glasgow was the Loganair Air Ambulance
Terminal 2 opens to allow increased check-in capacity, now with a total of 38 gates
BAA plc was taken over by a consortium led by Ferrovial for £10.1bn, to
latterly be known as Heathrow Airport Holdings
A £32m terminal development plan was approved to consolidate the security search
facilities and increase the airside area of the terminal creating a central departure lounge
1 July 2007
Glasgow Airport reopened in just under 24hrs after it was targeted in a terrorist attack
£31m terminal extension launched
4 January 2010
Glasgow Airport’s community fund, The FlightPath Fund, was launched
Icelandair moves its entire hub operation from Iceland to Glasgow during the
eruption of the Eyjafjallajökull volcano
10 July 2013
Glasgow Airport launches a new brand identity to give a ‘Sense of Place’
16 July 2014
Sir Chris Hoy MBE officially opens the new International Arrivals area
23 July – 3 August 2014
Over 4000 athletes and officials from 71 commonwealth nations travel through the airport as part
of the XX Commonwealth Games
Ryanair commences services from Glasgow Airport
18 December 2014
Glasgow Airport is sold as part of a group including Aberdeen and
Southampton from Heathrow
WestJet Airlines of Canada chooses Glasgow as its first UK airport and its second in Europe after
Dublin. Daily flights operate May to October between Glasgow and Halifax/Toronto
Air Transat announces Scotland’s first ever direct link to Montreal. First flight departs 30 May 2016
Air Canada announces its return to Glasgow Airport in June 2016 with three flights a week to Toronto
£1m mark reached for The FlightPath Fund
Air France returns to Glasgow with a daily service to Paris Charles de Gaulle from March 2016
Romanian airline Blue Air commences twice-weekly service to Bucharest, Romania
Glasgow Airport records its largest ever annual passenger increase with over 1 million additional
passengers added in 12 months. Total passengers in 2015 were 8.7million, the busiest year since the
peak in passengers of 2007 – 8.8million passengers
South Korean Tour Operator Hanjin Travel and Korean Air will launch Scotland’s first
ever direct link to Seoul in August 2016 when it commences a short series of charter
flights to bring South Korean tourists to Scotland
27 March 2016
Air France launches services from Glasgow Airport
28 April 2016
The first-ever aircraft on land at Glasgow Airport, the Cherokee 6 returns
to Glasgow to mark 50th anniversary with a special flight
2 May 2016
Official 50 year anniversary of first commercial flight landing at Glasgow Airport
7 June 2016
Delta Airlines announces a new service from Glasgow to New York’s JFK
airport starting May 2017
8 June 2016
The oldest trophy in the world of golf, the Claret Jug, touched down at Glasgow
Airport ahead of the 145th Open at Royal Troon in July
8 June 2016
The oldest trophy in the world of golf, the Claret Jug, touched down at Glasgow
Airport ahead of the 145th Open at Royal Troon in July
8 July 2016
HRH, The Princess Royal visits Glasgow Airport to commemorate 50th anniversary
More routes from Ryanair to Lisbon, Palanga, Lithuania, Valencia, Zadar, and Croatia.
Over 9million passengers in 2016. Our busiest year ever.
Virgin Atlantic operates its largest ever programme to Orlando and celebrates 10 years on the route
September & October 2017
Madrid, Frankfurt, and Krakow take flight with Ryanair.
Lufthansa announces year-round service to Munich.
Will top 2016 and be our busiest year ever.
Thomas Cook launched their winter service to Hurghada.
Delta Air Lines launched their summer daily service to JFK.
Air Transat celebrated their 25th anniversary flying from Glasgow Airport.
Lufthansa launches daily year-round service to Frankfurt.
Thomas Cook launch summer service to Enfidha.
United Airlines will celebrate their 20th anniversary flying from Glasgow Airport.
Air Transport Movements per year: 92,000
Passengers Per Year: 8.8 million
Air Cargo Per Year: 12,822 tonnes
Destinations: 100 +
The Emirates A380 made a historic return to Glasgow Airport, flying double daily to Dubai from April 2019.
Planning and development
Our vision for Glasgow Airport is to be Scotland’s preferred business and leisure airport by developing a strong and lasting route network and delivering an unrivalled customer experience. Our master plan, which was updated in 2011, sets out a clear strategy for future airport development aligned to this vision.
Glasgow Airport is an asset of strategic national importance, providing employment for more than 7,300 people across Scotland and generating nearly £200 million annually for the economy, more than any other airport in Scotland. As the airport grows, so too will the substantial contribution it makes to Scotland’s economic success.Not only does the master plan outline how the airport can grow to accommodate increased passenger demand up to 2040, it considers the benefits of a successful and growing airport that underpins both the local and wider Scottish economy.
Masterplan (1,809KB PDF)
Indicative proposal maps (2MB PDF)
Noise contour maps (1.9MB PDF)
Airport Surface Access Strategy
Glasgow Airport Strategic Transport Appraisal Part 2 Executive Summary
Glasgow Airport jointly commissioned a review of strategic transport with Glasgow City Council, Renfrewshire Council and Transport Scotland. The Glasgow Airport strategic transport apprisal part 2 executive summary document can be viewed below after it was completed in March 2014.
Visit our Media Centre
You can also visit our Media Centre where you will find press releases relating to any relevant developmentsMedia Centre
Aerodrome Safeguarding is the process used to ensure that the operation and development of Glasgow Airport is not inhibited by new developments in its vicinity. In particular, the process contributes to the safe operation of aircraft during the approach and landing procedure, while taking-off, while flying in the airport’s vicinity, or while manoeuvring on the ground.
The process by which developments in the vicinity of the aerodrome are referred for consultation is set out in the Town and Country Planning (Scotland) Act 1997 (as amended) and Circular 2/2003: Town and Country Planning (Safeguarding Aerodromes, Technical Sites and Military Explosives Storage Areas) (Scotland) Direction 2003.
Developments which can impact on the operation and development of the airport include:
- Tall structures
- Developments that may provide habitat or feeding ground for birds
- Lighting schemes
- Wind turbines
Where issues are identified we will always seek to work with developers to mitigate and enable development to proceed. In the case of predicted impact of wind turbines on primary surveillance radar, we have an established radar mitigation process for developers to follow. Our Strategic Turbine Mitigation Scheme offers a scalable solution that meets the objectives of developers, planning authorities and aviation stakeholders through a pioneering deployment of leading edge smart technology backed by a number of processes, operational procedures and legal obligations on both the Airport and any benefitting developer to ensure that the safe and efficient operation of the airport is not impacted at any point in the wind farm’s lifetime.
The Airport Operators Association (AOA) has produced several advice notes providing useful information and guidance on safeguarding issues. These issues can be viewed here.
We would advise developers to consider safeguarding issues prior to submitting planning applications and are happy to provide pre-planning advice.
If you have any safeguarding enquiries, please contact our Safeguarding Manager on 07808115881.
Please send any pre-planning requests to GLASafeguarding@glasgowairport.com
Airport Operators Association (AOA)
Useful advice notes providing information and guidance on safeguarding issuesAirport Operators Association (AOA)
AGS Tax strategy
This report provides an overview of AGS’s tax strategy in accordance with the requirements of paragraph 19(2) of Schedule 19 of The Finance Act 2016.
A list of entities to which it applies is set out below:
- AGS Airports Holdings Limited
- AGS Airports Investments Limited
- AGS Airports Limited
- Airports Holdings NDH1 Limited
- BAA Lynton Limited
- AGS Airports Pension Trustee Limited
- Aberdeen International Airport Limited
- Glasgow Airport Limited
- Southampton International Airport Limited
This strategy document was reviewed on the 2nd of December 2020 and applies from the date of publication until it is superseded.
AGS tax arrangements
AGS pays a range of taxes in the UK, including Corporation Tax, Employment Taxes, VAT, Insurance Premium Tax and Business Rates.
Our tax policy is to operate both within the letter and spirit of the UK’s tax laws at all times.
Approach to tax governance and risk management
AGS conducts its business through its three UK airport sites, with no overseas operations.
AGS operates a system of tax risk assessment and controls as a component of its overall risk management and internal control framework.
We manage risks to ensure compliance with legal requirements in a manner that ensures payment of the right amount of tax at the right time.
The ultimate responsibility for AGS´s tax strategy and compliance rests with the Board of Directors. The Chief Financial Officer maintains executive responsibility for tax matters and for fulfilling compliance requirements.
Attitude to tax planning and level of risk
AGS seeks to reduce the level of tax risk arising from its operations as far as is reasonably practicable by ensuring that reasonable care is applied in relation to all processes which could materially affect its compliance with its tax obligations.
As part of our business and commercial operations we seek to utilise available tax reliefs, incentives, and exemptions in line with both the intent and letter of tax legislation.
AGS does not undertake tax planning inconsistent with its commercial objectives.
The level of risk that AGS is willing to accept in relation to UK tax is consistent with its overall objective of achieving certainty in its tax affairs.
We will seek external tax advice where necessary to ensure the right amount of tax is determined in any complex circumstances.
Relationship with HMRC
AGS seeks to have a transparent, honest, and constructive relationship with HMRC.
Any inadvertent errors in submissions made to HMRC are fully disclosed as soon as reasonably practicable after they are identified.