Cross reference to Form 20-F

The information in this document that is referred to in the following table shall be deemed to be filed with the Securities and Exchange Commission for all purposes:

Required Item in Form 20-F Where information can be found in this Annual Report  
Item   Section  
1 Identity of directors, senior management and advisors Not applicable  



 
2 Offer statistics and expected timetable Not applicable  



 
3 Key information    
3A Selected financial data Selected financial data  
    Additional information for shareholders  
       Exchange rates  
3B Capitalisation and indebtedness Not applicable  
3C Reasons for the offer and use of proceeds Not applicable  
3D Risk factors Business review  
       Group risk factors  



 
4 Information on the company    
4A History and development of the
company
Contents page  
    Business review  
       Introduction  
       How BT is structured  
       Acquisitions and disposals  
           Prior to 2008  
    Financial review  
       Capital expenditure  
       Acquisitions  
4B Business overview Business review  
    Financial review  
       Line of business results  
    Operational statistics  
    Additional information for shareholders  
       Cautionary statement regarding  
       forward-looking statements  
4C Organisational structure Business review  
       Introduction  
    Subsidiary undertakings and associate  
4D Property, plants and equipment Business review  
       Our resources  
           Our property portfolio  
    Financial statistics  



 
5 Operating and financial review and prospects    
5A Operating results Financial review  
    Consolidated financial statements  
       Accounting policies  
    Additional information for shareholders  
       Cautionary statement regarding  
      forward-looking statements  
5B Liquidity and capital resources Financial review  
    Additional information for shareholders  
       Cautionary statement regarding  
       forward-looking statements  
    Consolidated financial statements  
       Notes to the consolidated financial statements  
           Loans and other borrowings  
           Financial commitments and contingent liabilities  
           Financial instruments and risk management  
5C Research and development, patents
and licences
Business review  
           Global networked IT services  
       Our global research and development capability  
       Our IT systems and networks estate  
    Financial statistics  
5D Trend information Financial review  
    Additional information for shareholders  
       Cautionary statement regarding  
      forward-looking statements  
5E Off-balance sheet arrangements Financial review  
       Off-balance sheet arrangements  
5F Tabular disclosure of contractual obligations Financial review
   Capital resources
 



 
6 Directors, senior management and employees Corporate governance  
6A Directors and senior management    Board of Directors and Operating  
   Committee  
6B Compensation    Report on directors’ remuneration  
    Consolidated financial statements  
       Notes to the consolidated financial  
   statements  
           Retirement benefit plans  
           Share based payments  
6C Board practices Board of Directors and Operating Committee  
    Report of the directors  
       Board composition and role  
    Report on directors’ remuneration  
6D Employees Financial review  
       Group results  
    Consolidated financial statements  
       Notes to the consolidated financial  
   statements  
           Employees  
    Operational statistics  
6E Share ownership Report on directors’ remuneration  
    Consolidated financial statements  
       Notes to the consolidated financial  
   statements  
           Share based payments  



 
7 Major shareholders and related party transactions    
7A Major shareholders Report of the Directors  
       Substantial shareholdings  
    Additional information for shareholders  
       Analysis of shareholdings at 31 March 2008  
7B Related party transactions Report of the Directors  
       Directors’ information  
           Interest of management in  
           certain transactions  
    Report on directors’ remuneration  
    Consolidated financial statements  
       Notes to the consolidated financial  
   statements  
           Related party transactions  
7C Interests of experts and counsel Not applicable  



 
8 Financial information    
8A Consolidated statements and other financial information See Item 18 below  
    Business review  
       Legal proceedings  
    Financial review  
       Dividends  
    Consolidated financial statements  
       Notes to the consolidated financial  
       statements  
           Financial commitments and  
           contingent liabilities  
    Additional information for shareholders  
       Dividends  
       Dividend investment plan  
       Memorandum and Articles of  
       Association  
           Articles  
              Dividends  
8B Significant changes Financial review  
       Capital resources  
9 The offer and listing    
9A Offer and listing details Additional information for shareholders  
       Share and ADS prices  
9B Plan of distribution Not applicable  
9C Markets Additional information for shareholders  
       Stock exchange listings  
9D Selling shareholders Not applicable  
9E Dilution Not applicable  
9F Expenses of the issue Not applicable  



 
10 Additional information    
10A Share capital Not applicable  
10B Memorandum and articles of
association
Additional information for shareholders  
       Memorandum and Articles of  
       Association  
10C Material contracts Additional information for shareholders  
       Material contracts  
10D Exchange controls Additional information for shareholders  
       Limitations affecting security  
       holders  
10E Taxation Additional information for shareholders  
       Taxation (US Holders)  
10F Dividends and paying agents Not applicable  
10G Statement by experts Not applicable  
10H Documents on display Additional information for shareholders  
       Documents on display  
10I Subsidiary information Not applicable  



 
11 Quantitative and qualitative disclosures about market risk Financial review
   Financial risk and capital
 
       management  
    Consolidated financial statements  
       Accounting Policies  
       Financial instruments  
       Notes to the consolidated financial  
       statements  
               Financial instruments and risk  
               management  



 
12 Description of securities other than equity securities Not applicable  



 
13 Defaults, dividend arrearages and delinquencies Not applicable  



 
14 Material modifications to the rights
of security holders and use of proceeds
Not applicable  



 
15 Controls and procedures Report of the Directors  
         US Sarbanes-Oxley Act of 2002  



 
16A Audit committee financial expert Report of the Directors  
         US Sarbanes-Oxley Act of 2002  
16B Code of ethics Report of the Directors  
         US Sarbanes-Oxley Act of 2002  
16C Principal accountants’ fees and services Consolidated financial statements
     Notes to the consolidated financial
 
         statements  
             Audit and non-audit services  
    Report of the Directors  
       Report of the Audit Committee  
16E Purchases of equity securities by the issuer and affiliated purchasers Additional information for shareholders
   Share buy back
 



 
17 Financial statements Not applicable  



 
18 Financial statements Report of the independent auditors  
    Consolidated financial statements  
    Quarterly analysis of revenue and profit