Financial Year Ending 31 December 2025

D.M.Keith Ltd and its subsidiaries are a privately owned motor group establish in 1963 operating Skoda, Seat, Cupra, Ford, Kia, Honda, Suzuki, BYD and Subaru.

The group is based entirely within the UK, with all sites in Yorkshire, North Lincolnshire and Greater Manchester.

This statement sets out the tax strategy of D. M. Keith Limited and has been published in accordance with the requirements of Schedule 19 of the UK Finance Act 2016. It applies to all UK taxes and covers the following key areas:

1. Our Approach to Tax Risk Management and Governance

D. M. Keith Limited is committed to maintaining a strong standard of corporate governance and responsible tax behaviour. Tax risks are managed within the company’s broader risk management framework and are subject to oversight by the Board of Directors.

We aim to ensure that:

· Tax risks are identified, assessed, and managed effectively;

· Appropriate professional advice is sought where there is uncertainty or complexity;

· There is clear accountability for tax within the organisation, with ultimate responsibility resting with the Board, which includes the Senior Accounting Officer.

2. Our Attitude Towards Tax Planning

The Group maintains sufficient accounting systems and internal controls to ensure accurate records are held for completion of all tax returns it is legally obliged to complete.

The Groups aim is to pay the correct amount of tax to the UK tax authority. Cooper Parry Manchester provide expert guidance on all D.M.Keith Limited’s tax matters including the completion of the Group’s annual corporation tax returns.

The Groups only tax planning revolves around ensuring all its legal obligations are met. Where appropriate, we make use of available tax incentives and reliefs in a manner consistent with both the intent of the legislation and our ethical standards.

3. Level of Risk in Relation to UK Taxation

We adopt a low-risk approach to tax. Our aim is to ensure full compliance with tax legislation while protecting the value of the business for stakeholders, including customers, employees, and shareholders.

Where significant transactions are undertaken, or where the tax treatment is uncertain, we seek external advice to mitigate any risk and ensure compliance.

4. Working with HMRC

D. M. Keith Limited is committed to maintaining an open, transparent, and constructive relationship with HMRC. We:

· Disclose all relevant facts and information in a timely manner;

· Seek to resolve queries or disputes promptly and collaboratively;

· Engage in real-time communication where appropriate, particularly in areas of material uncertainty.

This tax strategy was approved by the Board of Directors of D. M. Keith Limited on 22July 2025 and is reviewed annually.

It is published in accordance with paragraph 16(2) of Schedule 19 of the Finance Act 2016 and relates to the financial year ending 31 December 2025