Scope This strategy applies to Morris Group Ltd and to the group of companies headed by Morris Group Ltd (“the Group”) in accordance with paragraph 16 of Schedule 19 to the Finance Act 2016. A list of the entities to which it applies is set out below. The strategy has been published in accordance with paragraph 16 of the Schedule. This strategy applies from the date of publication until it is superseded. References to ‘UK Taxation’ are to the taxes and duties set out in paragraph 15(1) of the Schedule which include Income Tax, Corporation Tax, PAYE, NIC, VAT, Insurance Premium Tax and Stamp Duty Land Tax. All references relate to UK taxation as the Group has no subsidiaries incorporated or operating outside of the UK. Aim The Group is committed to full compliance with all statutory obligations and full disclosure to tax authorities. Governance & Risk Management in relation to UK Taxation

• Ultimate responsibility for the Group’s tax strategy and compliance rests with the Group Board;
• Executive responsibility and day to day management of the Group’s tax is delegated by the Board to the Group Finance Director, who is also the Group’s Senior Accounting Officer;
• The Group operates a system of tax risk assessment and controls as a component of the overall internal control framework applicable to the Group’s financial reporting processes;
• The Group seeks to reduce the level of tax risk arising from its operations as far as is reasonably practicable by ensuring that reasonable care is applied in relation to all processes which could materially affect its compliance with its tax obligations;
• Processes relating to different taxes are allocated to appropriate process owners, who carry out a review of activities and processes to identify key risks and mitigating controls in place. These key risks are monitored for business and legislative changes which may impact them and changes to processes or controls are made when required;
• Advice is sought from external professional advisors where appropriate.
• We obtain advice from appropriately qualified external advisors on specialist tax matters which forms part of our tax return process and we see the input of external advisors as a key source of specific tax expertise to supplement the skills of our own finance team in appropriate cases.

Tax Planning and level of risk The Group manages risks to ensure compliance with legal requirements in a manner which ensures payment of the right amount of tax. We seek to minimise the risk of a dispute with HMRC by being open and transparent about our tax affairs. At all times we seek to fully comply with our regulatory and other obligations and to act as a responsible corporate citizen. Relationship with HMRC The Group strives to have a transparent and constructive working relationship with HMRC, built on integrity and consistency of approach. When submitting tax computations and returns to HMRC, all relevant facts are disclosed and transactions or issues where it is considered that there is potential for the tax treatment to be uncertain, are identified. Any inadvertent errors in submissions made to HMRC are fully disclosed as soon as reasonably practicable following identification. List of entities covered by this strategy

• Morris Homes Group Ltd
• Morris Group Ltd
• Morris Homes Ltd
• Morris Homes (North) Ltd
• Morris Homes (Midlands) Ltd
• Morris Homes (Eastern) Ltd
• Morris Homes Developments Ltd
• Morris Homes (Milton Keynes) Ltd
• Morris Homes (Kettering) Ltd