This Tax Strategy applies to **Homes That Comfort**, its subsidiaries, affiliated entities, and any future group companies operating under the Homes That Comfort brand.

Our commitment is to conduct business with integrity while meeting all tax obligations accurately, transparently, and responsibly in every jurisdiction in which we operate. We strive to pay the correct amount of tax, at the appropriate time, in accordance with applicable laws and regulations.

To achieve this, we:

* Comply with all applicable tax legislation and regulatory requirements in every country where we conduct business.
* Ensure taxes are paid where economic value is genuinely created.
* Maintain accurate financial records and submit all required tax returns within statutory deadlines.
* Retain appropriate documentation to support tax filings and regulatory reviews.
* Employ qualified finance professionals and seek advice from independent tax specialists whenever required.
* Continuously review our tax processes to ensure compliance with evolving legislation and best practices.

We recognize that tax legislation can be complex and subject to interpretation. Our internal governance framework provides clear principles that guide responsible decision-making and promote ethical tax compliance across our business.

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# Tax Governance Framework

Our tax governance framework is designed to minimize tax risk while supporting responsible corporate governance.

## I. Compliance

We comply with all applicable tax laws and regulations in every jurisdiction where we operate. We aim to respect both the legal requirements and the underlying intent of tax legislation.

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## II. Transparency

We maintain an open and transparent approach to tax matters. Our policies, procedures, and reporting are designed to provide accurate and timely information to relevant tax authorities and stakeholders.

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## III. Fair Allocation of Tax

We ensure that taxes are paid in the jurisdictions where our commercial activities and economic value are created. Where transactions occur between related entities, they are conducted on an arm's-length basis consistent with applicable transfer pricing regulations.

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## IV. Responsible Business Structure

Our corporate structure reflects genuine commercial and operational needs. We do not establish artificial arrangements or transactions solely to obtain inappropriate tax advantages.

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## V. Tax Advice and Rulings

Where tax legislation is uncertain or complex, we may seek clarification from professional advisers or relevant tax authorities. We provide complete, accurate, and transparent information when requesting guidance.

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## VI. Relationships with Tax Authorities

We aim to maintain professional, cooperative, and respectful relationships with tax authorities in every jurisdiction. We respond promptly to enquiries and work collaboratively to resolve tax matters where necessary.

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## VII. Accountability and Governance

Tax compliance forms an integral part of our corporate governance framework. Senior management oversees tax-related responsibilities, while internal controls help ensure consistent compliance across the organization. Employees are encouraged to report concerns confidentially through appropriate internal channels.

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# Managing Tax Risk

As an international retail and e-commerce business, Homes That Comfort is subject to taxation across multiple jurisdictions. Tax legislation continues to evolve, making proactive risk management essential.

We regularly assess potential tax risks through our internal risk management processes. Identified risks are monitored, documented, and reviewed periodically to ensure appropriate mitigation measures remain effective.

Our approach includes:

* Regular review of tax compliance processes.
* Monitoring legislative and regulatory changes.
* Seeking external specialist advice for significant transactions.
* Maintaining strong internal financial controls.
* Periodic reviews of tax policies and governance procedures.

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# Tax Function, Responsibilities and Organisation

Responsibility for tax compliance rests within the Finance function, which reports directly to senior management.

The finance team is responsible for:

* Preparing and submitting all tax returns.
* Maintaining accurate accounting records.
* Monitoring changes in tax legislation.
* Managing relationships with tax authorities.
* Coordinating with external tax advisers when specialist expertise is required.

Where necessary, Homes That Comfort engages qualified external tax professionals to provide independent advice on complex tax matters, international operations, and regulatory developments.

We remain committed to continuous professional development, ensuring our finance team maintains the knowledge and expertise required to support responsible tax governance.

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# Our Commitment

Homes That Comfort believes responsible tax management is an essential part of operating an ethical and sustainable business.

We are committed to:

* Acting with integrity in all tax matters.
* Paying the right amount of tax at the right time.
* Maintaining transparent relationships with tax authorities.
* Supporting sustainable long-term business growth through responsible financial governance.
* Continuously improving our tax policies in line with evolving legislation and international best practices.

This Tax Strategy is reviewed periodically and updated where necessary to ensure it continues to reflect the values, governance standards, and legal obligations of Homes That Comfort.