Depends whether using a teapot or just brewing it in a cup.
Teapot:
Warm the pot with a little water
Put in tea bags
Pour on hot water
Leave to brew
Add milk to cups first, that way they won't need stirring
Pour tea from pot
Never add sugar
In a cup:
Tea bag first
Hot water second
Stir and remove tea bag
Add milk a stir
Never add sugar