Roborock Group Strategy for UK Tax Management

1.Introduction

Roborock is a company dedicated to the research, development, and production of intelligent cleaning robots and other smart appliances. It was listed on the Shanghai Stock Exchange Sci-Tech Innovation Board (STAR Market) in February 2020 (Stock Code: 688169). Roborock's products are available in over 170 countries and regions worldwide. The core values of the Roborock Group - Truth, Responsibility, Rationality, Candor, and Rigor - underpin all our activities, including the management of our tax affairs. This strategy applies to Roborock Technology (UK) Co., Ltd（Roborock UK） for the fiscal year ending 31 December 2025. It is approved by the board of director of Roborock UK and is published in accordance with paragraph 16(2) of Schedule 19 of the Finance Act 2016. This document is publicly available on our corporate website at https://uk.roborock.com/pages/about-us . 

2.UK Tax Strategy

(1) Approach to Risk Management and Governance

The management of Roborock's tax policy and tax risks is incorporated into the Group's formal governance processes. Day-to-day responsibility for tax matters lies with the dedicated tax team within the Group Finance Department, overseen by the Head of Tax. The Head of Tax reports regularly to the Chief Financial Officer on tax risk management and compliance. We also engage the skills and experience of local UK external advisers to assist us in maintaining our compliance with UK tax law..

We maintain robust accounting systems and approval procedures, supported by local UK professional advisers, which are designed to achieve compliance with all UK tax obligations..

Potential tax consequences are considered as part of our transaction process. We manage this area through collaborative engagement between our Finance and Tax function and business teams. This allows us to understand the Group's commercial strategy, new product initiatives and geographic expansion in advance of transactions, seeking  external professional advice on tax implications where appropriate.

(2) Attitude to Tax Planning

Roborock Group companies aim to comply with both the letter and the spirit of all relevant tax rules and regulations in the countries where they operate. Any tax planning is aligned with commercial activities, and final decisions are based on the commercial needs of the company or the Group. Roborock Group companies do not engage in any form of aggressive tax planning, and we do not engage in or promote artificial tax arrangements or marketed tax avoidance schemes.

Significant tax planning opportunities are assessed and approved by the Head of Tax and the Chief Financial Officer before implementation. The Group will consider seeking advance clearance from the relevant tax authorities for key transactions and significant structural changes where appropriate.

(3) Level of Risk in Relation to UK Taxation

Roborock Group has a low tolerance for tax risk. This low tolerance means we seek to only adopt tax positions that are supported by a reasonable basis in law and reflect the underlying commercial reality. Consequently, in uncertain situations, Roborock Group companies will seek external tax advice to assess the potential risks associated with relevant transactions.

(4) Approach towards Dealings with HMRC

Roborock UK is committed to maintaining an open, transparent, and cooperative relationship with HM Revenue & Customs (HMRC). We strive for accurate and timely disclosure in all tax filings and correspondences. We seek to respond promptly and comprehensively  to any requests or enquiries from HMRC. Our goal is to work collaboratively with HMRC with a view to resolving any potential issues in a timely manner and to seek advance clarity on complex transactions where appropriate, ensuring certainty in our tax positions. We prioritize real-time engagement to resolve matters proactively.