Super Smart Service Ltd is committed to conduct its tax affairs consistently with the following objectives:

To comply with all relevant laws, rules, regulations and reporting and disclosure requirements wherever we operate;

Ensure that the tax strategy is consistent with our group’s overall strategy, its approach to risk and its core values;

Apply professional diligence and care in the management of tax risks, seeking external advice where appropriate;

Ensure that tax matters are subject to the appropriate governance and assurance procedures;

Develop and maintain constructive, professional and transparent working relationships with local tax authorities based on the concepts of integrity, respect and mutual trust;

Use incentives and reliefs where provided by local legislation where these are consistent with the substance of our business and with full regard to the aims of our stakeholders, our reputation and our broader social and economic goals.

We ensure compliance with our tax obligations by maintaining appropriate tax management arrangements, including the roles and responsibilities taken on by our people and invest in our systems, processes and technology to support a suitable tax control environment.

Act in accordance with, and seek to comply with, all relevant tax laws and obligations

Established and maintain robust policies and processes to ensure that taxes are calculated correctly, paid in a timely manner and risk of error is minimised.

Report and disclose our tax positions in accordance with applicable regulations and requirements

Reviewed regularly in order to identify key risks and implement mitigating internal controls

Utilise available tax incentives, reliefs and exemptions in line with and in the spirit of tax legislation

To be transparent and proactive in all interactions with HMRC.

Any inadvertent errors in submissions are fully disclosed and corrected as soon as is reasonably practicable

In accordance with these principles Super Smart Service Ltd undertakes to:

Adopt an open and collaborative professional relationship at all times with HMRC;

Make fair, accurate and timely disclosure in returns to HMRC and respond to questions and information requests in a timely manner;

Engage in full and early dialogue with HMRC including seeking advance clearance or agreement where appropriate, to provide certainty of tax treatment in significant transactions;

Be open and transparent about decision making, governance and tax planning;

Make timely submissions of tax returns and tax payments and where disagreements arise, work with HMRC to resolve issues by agreement;

Structure transactions, interpreting the relevant laws in a reasonable way, to give tax results that are only consistent with the commercial and economic consequences and not contrary to the intention of Government.