Apple pays extra £136m in tax after HMRC investigation

Apple has paid an extra £136m in tax following an "extensive audit" by HM Revenue and Customs.

Apple Europe, a UK subsidiary of the company, agreed to pay a "corporate income tax adjustment" covering years up to 26 September 2015.

It is the latest crackdown on Apple over tax: the European Commission ruled it must reimburse Ireland with €13bn in back taxes.

Apple said: "We know the important role that tax payments play in society.

"Apple pays all that we owe according to tax laws and local customs in the countries where we operate."

Apple Europe provides marketing services for its international headquarters based in Ireland.

The company said in a statement: "As a multinational business and the largest taxpayer in the world, Apple is regularly audited by tax authorities around the world. HMRC recently concluded a multiyear audit of our UK accounts and the settlement we reached with HMRC is reflected in our recently filed accounts."

The payment of additional tax and interest "reflects the company's increased activity," Apple said in its accounts for 18 months to 1 April 2017.

It added: "As a result of this adjustment, the company's corporate income tax payments will increase going forward."

Ireland is currently challenging a European Commission order to collect €13bn from Apple.

The Commission ruled in 2016 that Ireland had given Apple illegal state aid by allowing it to pay an effective 1% corporation tax.

Ireland was referred to the European Court of Justice after it failed to implement an order to collect the tax.

The money is now being paid into a blocked separate account while Ireland challenges the commission's decision.