Anti-Tax Evasion Policy

JB Roofing LTD
Anti-Tax Evasion Policy

Document Version: 0001
Effective Date: 14/05/2024
Review Date: 14/05/2025

Introduction
This Anti-Tax Evasion Policy reflects the commitment of JB Roofing LTD to conduct all business dealings in a lawful and ethical manner. We stand firmly against all forms of tax evasion and do not tolerate it within our organization or in our dealings with third parties.

Purpose
The purpose of this policy is to set out the responsibilities of JB Roofing LTD and those working for us in observing and upholding our position on preventing tax evasion.

Scope
This policy applies to all individuals working at all levels and grades, including senior managers, officers, directors, employees (whether permanent, fixed-term, or temporary), consultants, contractors, trainees, seconded staff, homeworkers, and any other person affiliated with us, wherever located.

Policy Statement
JB Roofing LTD is committed to acting professionally, fairly, and with integrity in all business dealings and relationships. We will implement and enforce effective systems to counter tax evasion facilitation.

Definitions

Tax Evasion: Illegally avoiding paying taxes, falsely declaring less income, profits or gains than the amounts actually earned, or overstating deductions.
Tax Evasion Facilitation: Helping another person or entity to commit tax evasion.

Responsibilities

- Management Responsibilities: Ensure that this policy complies with our legal and ethical obligations, and that all those under our control comply with it.
- Employee Responsibilities: Understand and comply with this policy. The prevention, detection, and reporting of tax evasion and its facilitation are the responsibility of all those working for us or under our control. All employees must avoid any activity that might lead to, or suggest, a breach of this policy.

Risk Assessment
Management at JB Roofing LTD will conduct annual risk assessments to determine the risk of our firm’s involvement in tax evasion or the facilitation thereof.

Prevention Measures

- Due Diligence of Partners and Clients: Conducting thorough vetting before entering into any business relationship and ongoing monitoring of existing relationships.
- Training and Communication: Providing training to ensure that all employees understand the risks associated with tax evasion and the importance of adhering to this policy. Communication channels will be kept open for employees to ask questions or raise concerns about tax evasion practices.
- Monitoring and Review: Regular reviews of our business practices to ensure compliance with legal standards and internal policies.

Reporting of Violations
Employees must report any concerns about any issue or suspicion of tax evasion in any parts of our business or the supply chains of any supplier or business partner immediately to the management. If unsure about whether something is an issue, speak to your line manager or compliance manager.

Protection
Individuals who refuse to take part in tax evasion or the facilitation thereof, or report in good faith under this policy, will be protected from any form of retaliation.

Review
This policy will be reviewed and updated on an annual basis or more frequently if necessary to ensure it meets legal requirements and reflects best practices.

Name: Harry Hollinshead
Position: Head of Operations & Marketing

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