This information is provided for shareholders who are U.S. taxpayers and it may not be relevant for other persons. It is for information purposes only and does not constitute tax advice. Any tax information in this communication is not intended or written to be used, and cannot be used, by any person or entity for the purpose of (i) avoiding penalties that may be imposed on any taxpayer or (ii) promoting, marketing or recommending to another party any matters addressed herein.
Centessa Pharmaceuticals plc (“Centessa”) believes that it would not be classified as a Passive Foreign Investment Company ("PFIC") for the 2021 tax year. However, Centessa cannot provide any assurance that it or any of its subsidiaries is not a PFIC for years previous to 2021 or that it will not be a PFIC in 2022 or in the future.
The U.S. tax rules regarding PFICs are very complex and investors are strongly urged to consult their own tax advisor regarding the U.S. tax consequences of the PFIC rules to your investment in Centessa. Please consult your personal tax advisor with respect to the potential material adverse U.S. tax consequences if Centessa or any of its subsidiaries were to become a PFIC.