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In compliance with the United Kingdom ("UK") Finance Act 2016, Schedule 19, paragraph 19, this UK Tax Strategy Statement sets out the approach of PerkinElmer, Inc. ("PerkinElmer" or "the Company") to managing the tax affairs of the PerkinElmer affiliated entities operating in the UK (collectively the "UK Group").

This Tax Strategy Statement and all our underlying processes and controls in relation to our UK Group tax affairs have been approved by all appropriate directors and is subject to periodic review.

Overview of the Company

PerkinElmer is a Massachusetts corporation, founded in 1947 and headquartered in Waltham, Massachusetts, USA. PerkinElmer markets products and services in more than 150 countries. As of December 31, 2017, the Company employed approximately 11,000 employees in our continuing operations.

PerkinElmer is a leading provider of products, services and solutions for the diagnostics, food, environmental, industrial, life sciences research and laboratory services markets. Through our advanced technologies and differentiated solutions, PerkinElmer addresses critical issues that help to improve lives and the world around us.

The Company's common stock is listed on the New York Stock Exchange under the symbol "PKI" and we are a component of the S&P 500 Index. As a multinational entity, PerkinElmer is the ultimate parent company of all UK subsidiaries covered by this publication and as published in the Exhibit 21 before the Security Exchange Commission ("SEC").

A description of our principal product offerings and products are contained in our most recent Form 10-K filed with the SEC and can be accessed here.

Approach to Governance Management

PerkinElmer conducts business with the highest ethical standards and is committed to honesty, integrity and fairness as set forth in the Company's Standard of Business Conduct policy. Responsible business practices are ingrained in everything the Company undertakes and inherent in our core values and standards of business conduct. This approach is critical to the success of the Company and our ability to build and sustain relationships with each other, customers, partners and shareholders while delivering results PerkinElmer is proud of.

Not only does PerkinElmer's mission to innovate for a healthier world start with good corporate citizenship, it is contingent upon it. Our sound corporate governance practices and employee training programs ensure the Company is able to operate effectively, consistently and ethically within the global community.

Therefore, PerkinElmer strives to apply high ethical, moral and legal principles in every aspect of business conduct and our relationships with public authorities and all employees, including those in the UK Group, must comply with the values in the aforementioned policy.

Approach to Tax Risk Management

PerkinElmer's approach to taxes takes the above principles and values and applies them to corporate taxation. That said, as subsidiaries of the Company, the UK Group follows internal procedures and controls in agreement with the United States Sarbanes-Oxley Act of 2002.

To that extent and in order to assure compliance with current tax laws and regulations, all of the Company's policies and processes in relation to taxation are governed by aptly skilled individuals within our UK finance and legal teams with the adequate support from PerkinElmer's Tax Department to ensure that all tax liabilities and obligations are reported and paid to the tax authorities in a timely manner.

In addition to the above, PerkinElmer regularly revises and tests all the above obligations in the countries where we operate, including the UK. These internal controls are also subject to periodic external audit.

Having said the above, PerkinElmer recognizes that given the size of our business and volume of tax obligations, risks inevitably arise from time to time in relation to the interpretation of tax laws and the nature of our tax compliance arrangements. PerkinElmer proactively seeks to identify, evaluate, control and monitor these risks to ensure risk minimization. Where there is significant uncertainty or complexity in relation to a risk, external advice is sought.

In this regard, advice from external and expert consultants is often sought for a variety of reasons in respect of our approach to tax risk such as obtaining technical expertise or litigation support. PerkinElmer only engages external advisers and consultants that share our values of accountability, integrity and good citizenship and understand our objectives. Any tax position and/or decision concerning to either compliance or planning is subject to the approval of the local management and the Tax Department.

Approach to Tax Planning

PerkinElmer's tax strategy consists of paying the correct amount of tax due in the appropriate jurisdiction at the correct time within the legal deadlines established locally. When implementing our tax strategy, adequately balancing the underlying commercial purpose and economic substance of our activities is considered the most significant factor together with maximizing and creating value on a sustainable basis for our shareholders.

With these premises in mind, PerkinElmer does not undertake planning that is strained or artificial or that which is purely tax driven and only considers tax strategies that we feel confident in discussing openly with tax authorities. This is part of the Company's attitude to build trust in the tax system during a period of continuous changes in the international tax arena.

Relationship with Tax Authorities - HMRC

PerkinElmer's relationship with tax authorities is fluent and constant. Particularly, we conduct our relationship with the HMRC with openness and integrity to ensure compliance with its tax obligations, meet all applicable UK tax requirements and minimize the risk of interest and penalties. Since 2008, PerkinElmer has been part of HMRC's program for Risk Status and Review of Links with Large Business (RLLB) having been scored always by HMRC as a low risk company.

Consequently, PerkinElmer continues to resolve any matters through pro-active and transparent discussion and negotiation with HMRC recognizing that early resolution of risks is in the best interests of the Company and all tax authorities.