We may amend this privacy notice from time to time. If we do so, we will supply you with and/or otherwise make available to you a copy of the amended privacy notice. Where we act as a processor on behalf of a controller (for example, when processing payroll), we provide an additional schedule setting out required information. That additional schedule should be read in conjunction with this privacy notice.

The purposes for which we process personal data

We process personal data for the following purposes:

• to enable us to supply professional services to you as our client
• to fulfil our obligations under relevant laws in force from time to time (e.g. the Money Laundering and Terrorist Financing (Amendment) Regulations 2019 (MLR 2019))
• to comply with professional obligations to which we are subject as a member of the Institute of Certified Bookkeepers (ICB)
• to use in the investigation and/or defence of potential complaints, disciplinary proceedings and legal proceedings
• to enable us to invoice you for our services and investigate/address any attendant fee disputes that may have arisen
• to contact you about other services we provide which may be of interest to you if you have consented to us doing so

The legal bases for our intended processing of personal data

We rely on the following legal bases in order to process your personal data:
occasionally we will rely on your consent to process your personal data but only if we have contacted you beforehand and asked you to agree;

• the processing is necessary for the performance of our contract with you so that we can deliver our services to you;
• the processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2019);
• the processing is necessary for our legitimate interests, such as: investigating/defending legal claims, recovering debts owed to us, keeping our client records up to date and to develop our services and grow our business.

If you do not provide the information that we request, we may not be able to provide professional services to you. If this is the case, we will not be able to commence acting or will need to cease to act.

Persons/organisations to whom we may give personal data

We may share your personal data with:

• HMRC
• any third parties with whom you require or permit us to correspond subcontractors
• an alternate appointed by us in the event of incapacity or death tax insurance providers
• professional indemnity insurers
• our professional body (the Institute of Certified Bookkeepers) and/or the Office of Professional Body Anti-Money Laundering Supervisors (OPBAS) in relation to practice assurance and/or the requirements of MLR 2019 (or any similar legislation)
• other professional consultants and service providers
• If the law allows or requires us to do so, we may share your personal data with:
• the police and law enforcement agencies
• courts and tribunals
• the Information Commissioner’s Office (“ICO”).

We may need to share your personal data with the third parties identified above in order to comply with our legal obligations, including our legal obligations to you. If you ask us not to share your personal data with such third parties we may need to cease to act.

Transfers of personal data outside the UK

Your personal data will be processed in the UK only.

Retention of personal data

When acting as a data controller and in accordance with recognised good practice within the tax and accountancy sector we will retain all of our records relating to you as follows:

• where tax returns have been prepared it is our policy to retain information for six years from the end of the tax year to which the information relates
• where ad hoc advisory work has been undertaken it is our policy to retain information for six years from the date the business relationship ceased
• where we have an ongoing client relationship, data which is needed for more than one year’s tax compliance (e.g. capital gains base costs and claims and elections submitted to HMRC) is retained throughout the period of the relationship, but will be deleted four years after the end of the business relationship unless you as our client ask us to retain it for a longer period.

Our contractual terms provide for the destruction of documents after four years and therefore agreement to the contractual terms is taken as agreement to the retention of records for this period, and to their destruction thereafter. You are responsible for retaining information that we send to you (including details of capital gains base costs and claims and elections submitted) and this will be supplied in the form agreed between us. Documents and records relevant to your tax affairs are required by law to be retained by you as follows:

Individuals, trustees, and partnerships

• with trading or rental income: five years and 10 months after the end of the tax year
• otherwise: 22 months after the end of the tax year.

Companies, LLPs, and other corporate entities

• six years from the end of the accounting period.

Where we act as a processor as defined in DPA 2018, we will delete or return all personal data to the controller as agreed with the controller at the termination of the contract.

Requesting personal data we hold about you (subject access requests)
You have a right to request access to your personal data that we hold. Such requests are known as ‘subject access requests’ (“SARs”).

Please provide all SARs in writing.

To help us provide the information you want and deal with your request quickly, you should include enough details to enable us to verify your identity and locate the relevant information. For example, you should tell us:

• your date of birth
• previous or other name(s) you have used your previous addresses in the past five years
• personal reference number(s) that we may have given you, for example your national insurance number, your tax reference number or your VAT registration number
• what type of information you want to know

If you do not have a national insurance number, you must send a copy of:

• • the back page of your passport or a copy of your driving licence
• • a recent utility bill.

DPA 2018 requires that we comply with a SAR promptly and in any event within one month of receipt. There are, however, some circumstances in which the law allows us to refuse to provide access to personal data in response to a SAR (e.g. if you have previously made a similar request and there has been little or no change to the data since we complied with the original request).

You can ask someone else to request information on your behalf – for example, a friend, relative or solicitor. We must have your authority to respond to a SAR made on your behalf. You can provide such authority by signing a letter which states that you authorise the person concerned to write to us for information about you, and/or receive our reply.

Where you are a controller and we act for you as a processor (e.g. by processing payroll), we will assist you with SARs on the same basis as is set out above.

Putting things right (the right to rectification)

You have a right to obtain the rectification of any inaccurate personal data concerning you that we hold. You also have a right to have any incomplete personal data that we hold about you completed. Should you become aware that any personal data that we hold about you is inaccurate and/or incomplete, please inform us immediately so we can correct and/or complete it.

Deleting your records (the right to erasure)
In certain circumstances you have a right to have the personal data that we hold about you erased. Further information is available on the ICO website (www.ico.org.uk). If you would like your personal data to be erased, please inform us immediately and we will consider your request.
In certain circumstances we have the right to refuse to comply with a request for erasure. If applicable, we will supply you with the reasons for refusing your request.

The right to restrict processing and the right to object

In certain circumstances you have the right to ‘block’ or suppress the processing of personal data or to object to the processing of that information. Further information is available on the ICO website (www.ico.org.uk). Please inform us immediately if you want us to cease to process your information or you object to processing so that we can consider what action, if any, is appropriate.

Obtaining and reusing personal data (the right to data portability)

In certain circumstances you have the right to be provided with the personal data that we hold about you in a machine- readable format, e.g. so that the data can easily be provided to a new professional adviser. Further information is available on the ICO website (www.ico.org.uk).

• The right to data portability only applies:
• to personal data an individual has provided to a controller
• where the processing is based on the individual’s consent or for the performance of a contract
• when processing is carried out by automated means

We will respond to any data portability requests made to us without undue delay and within one month. We may extend the period by a further two months where the request is complex or a number of requests are received but we will inform you within one month of the receipt of the request and explain why the extension is necessary.

Withdrawal of consent

Where you have consented to our processing of your personal data, you have the right to withdraw that consent at any time. Please inform us immediately if you wish to withdraw your consent. Please note:
• the withdrawal of consent does not affect the lawfulness of earlier processing
• if you withdraw your consent, we may not be able to continue to provide services to you where we have previously relied on your consent to do so
• even if you withdraw your consent, it may remain lawful for us to process your data on another legal basis (e.g. because we have a legal obligation to continue to process your data).

Automated decision-making and profiling

We do not use automated decision-making and profiling in relation to your personal data.

Complaints
If you have requested details of the information we hold about you and you are not happy with our response, or you think we have not complied with the GDPR or DPA 2018 in some other way, you can complain to us using the contact details provided at the start of this notice. If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk)