Tax strategy

We aim to pay the right amount of tax at the right time. We do not enter into artificial arrangements whose main purpose is to avoid tax. We take reasonable care, keep records, and file returns on time.

The directors are responsible for tax risk. Day-to-day accounting may be supported by an external accountant. Material tax judgements are referred to the directors. We expect staff and advisers to escalate uncertainty rather than take aggressive positions.

• Corporation tax, VAT (if registered), PAYE and NICs (if we have employees), and stamp or property taxes that apply to transactions we undertake.
• We consider the letter and the spirit of the law, HMRC guidance, and professional advice where the amount or complexity justifies it.
• We will correct errors promptly when we find them.

We aim for a professional, transparent relationship with HMRC. We respond to information requests in a reasonable time and do not withhold relevant facts. We may disagree with HMRC on a technical point; if so we will do so openly and, where appropriate, use the usual review and appeal routes.

The directors will review this strategy at least annually, or sooner if the business changes materially. This version is effective from 17 October 2026.