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Privacy & Policy

Privacy Notice

Introduction

 

The Data Protection Act 2018 (“DPA 2018”) and the General Data Protection Regulation (“GDPR”) impose certain legal obligations in connection with the processing of personal data.

 

Elite Accountancy Services Ltd is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows:

Office Suite B

Second Floor

21a Brook Street

Ilkley

LS29 8AA

 

Data Protection Officer: Joel Sendrowski ACMA

 

The purposes for which we intend to process personal data

We intend to 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, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (“MLR 2017”))
  • to comply with professional obligations to which we are subject as a member of the Chartered Institute of Management Accountants
  • 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

Our intended processing of personal data has the following legal bases:

  • at the time you instructed us to act, you gave consent to our processing your personal data for the purposes listed above
  • the processing is necessary for the performance of our contract with you
  • the processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2017)
  • the processing is necessary for the purposes of the following legitimate interests which we pursue: protection against legal claims and defending legal claims

 

Categories of personal data collected

  • Income
  • Business expenditure
  • Tax notices

 

Source of personal data collected

  • Financial institutions
  • Employers
  • Governmental bodies (HMRC)
  • any third parties with whom you require or permit us to correspond

 

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 CIMA and/or the Office of Professional Body Anti-Money Laundering Supervisors (OPBAS) in relation to practice assurance and/or the requirements of MLR 2017 (or any similar legislation)

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.

 

Transfers of personal data outside the EU

Your personal data will be processed in the UK.

In circumstances where we transfer personal data outside EEA, our data processors have ISO 27001 and BS 10012 (GDPR) compliant delivery centres based in India.

The transfers are protected by appropriate safeguards such as data protection agreements and Technical/Organisational measures, obliging the recipients to provide similar protection pursuant to GDPR. The processor will only use your personal information in accordance with our instructions.

If you wish your data to only be processed within the EEA, please contact us.

 

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 6 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 6 years from the date the work was completed.

 

  • 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 1 year after the end of the business relationship unless you as our client ask us to retain it for a longer period.

 

Where we act as a data processor as defined in DPA 2018, we will delete or return all personal data to the data 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 marked for the attention of Joel Sendrowski ACMA.

To help us provide the information you want and deal with your request more 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).

We will not charge you for dealing with a SAR.

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 data controller and we act for you as a data 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.

 

Confidentiality and conflicts

We agree never to share information relating to your business with any third party without prior consent, unless required to do so by law or to comply with regulations or quality control reviews. Likewise, you agree not to use or copy or allow use of the output of the work we do for with a third party without our prior permission.

 

You recognise that we may have to stop providing services to you in the event that a conflict arises between our duties to you and to another client. You will notify us if you have any reason to believe that such a conflict has arisen or may arise.

 

We may communicate with you electronically and you accept the risks associated with such communications, except anything arising through our negligence or wilful default.

 

Legislation and compliance

We are obliged by law and by CIMA to undertake checks to ensure that you and your business are operating lawfully. By agreeing to our terms of engagement you accept that we are authorised to complete such checks as necessary.

 

Under Money Laundering Regulations it is a criminal offence if we do not report suspicious transactions or if we inform a client that a report has been made against them.

 

CIMA Members in Practice are committed to fighting economic crime. If you have any suspicions that your accountant or anyone else associated with this accountancy practice is involved in, or associated with, money laundering there may be reasons why you do not wish to raise this with us directly. In such cases, you may make a confidential disclosure to CIMA.

 

Data Protection

We confirm that we will comply with the provisions of the General Data Protection Regulation (GDPR) when processing personal data about you, your directors and employees and family.

 

Processing means:

 

obtaining, recording or holding personal data; or

carrying out any operation or set of operations on personal data, including collecting and storage, organising, adapting, altering, using, disclosure (by any means) or removing (by any means) from

the records manual and digital.

 

The information we obtain process, use and disclose will be necessary for:

 

the performance of the contract

to comply with our legal and regulatory compliance and crime prevention

contacting you with details of other services where you have consented to us doing so

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Location & contact

Office Suite B
Second Floor
21A Brook Street
Ilkley
LS29 8AA