1. Purpose of This Notice
This notice describes how we collect and use personal data about you, in accordance with the General Data Protection Regulation (GDPR), the Data Protection Act 1998 and any other national implementing laws, regulations and secondary legislation, as amended or updated from time to time, in the UK (‘Data Protection Legislation’).
2. Introduction And Terms
2.1 About Us
Carolynne Parkinson, of CPAccountancy, is an accountancy and tax advisory firm. Trading as a sole trader at 21 Shirewell Road, Orrell, Wigan, Lancashire, WN5 8SP.
For the purpose of the Data Protection Legislation and this notice, we are the ‘Data Controller,’ within the meaning of the GDPR and we process personal data. This means we are responsible for deciding how we hold and use personal data about you. We are required under the Data Protection Legislation to notify you of the information contained in this privacy notice.
Where we act as a data processor on behalf of a data controller (for example, when processing payroll), we provide an additional schedule setting out required information as part of that agreement. That additional schedule should be read in conjunction with this privacy notice.
We have appointed a Data Protection Officer. Our Data Protection Officer is our Data Protection Point of Contact and is responsible for assisting with enquiries in relation to this privacy notice or our treatment of your personal data. Should you wish to contact our Data Protection Point of Contact you can do so using the contact details noted at Section 12 (Contact Us), below.
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.
3. Your Rights
3.1 Under GDPR Your Rights Are:
a. Informed – You have the right to know what we do with your data, why and how you
can withdraw your consent for us to do that.
b. Access – You are entitled to find out what details we may hold about you and why.
c. Rectification – we are obliged to correct or update your details.
d. Erasure – this is also known as the right to be forgotten
e. Restrict Processing – you have the right to ‘block’ or supress the processing by us of your personal data
f. Data Portability – you have the right to obtain and reuse your personal data that you have provided to us.
g. Object – you have the right to object to us processing your data in any way.
h. Rights In Relation To Automated Decision Making and Profiling – (We do not use automatic decision making or processing).
3.2 How We May Collect Your Personal Data
We obtain personal data about you, for example, when:
• you request a proposal from us in respect of the services we provide;
• you OR your employer OR our clients engage us to provide our services and also during the provision of those services;
• you contact us by email, telephone, text, post [or social media] (for example when you have a query about our services); or
• from third parties and/or publicly available resources (for example, from your employer or from Companies House/HMRC), including electronic ID verification providers.
Uses made of the information
We use information held about you in the following ways:
• Information you give to us. We will use this information:
• to improve and inform the content of our products and services;
• to ensure that content from our site is presented in the most effective manner for you and for your computer.
• Information we collect about you. We will use this information:
• to administer our site and for internal operations, including troubleshooting, data analysis, testing, research, statistical and survey purposes;
• to improve our site to ensure that content is presented in the most effective manner for you and for your computer;
• to allow you to participate in interactive features of our service, when you choose to;
• as part of our efforts to keep our site safe and secure;
• to measure or understand the effectiveness of advertising we serve to you and others, and to deliver relevant advertising to you;
• to make suggestions and recommendations to you and other users of our site about goods or services that may interest you or them.
• Information we receive from other sources. We will combine this information with information you give to us and information we collect about you. We will use this information and the combined information for the purposes set out above (depending on the types of information we receive).
4. The Kind Of Information We Hold About You
The information we hold about you may include the following:
• your personal details (such as your name and/or address/DOB/NI Number/UTR Number, P60’s, BIK, etc., although this is not a concise list);
• details of contact we have had with you in relation to the provision, or the proposed provision, of our services;
• details of any services you have received from us;
• our correspondence and communications with you;
• information about any complaints and enquiries you make to us;
• information from research, surveys, and marketing activities;
• Information we receive from other sources, such as, publicly available information, information provided by your employer OR our clients or information from our member network firms.
5. How We Use Personal Data We Hold About You
5.1 We Use Information Held About You To:
We May Process Your Personal Data:
• For purposes necessary for the performance of our contract with you OR your employer OR our clients and to comply with our legal obligations.
• For the purposes necessary for the performance of our contract with our clients. This may include processing your personal data as a client, or where you are an employee, subcontractor, supplier or customer of our client.
• For the purposes of our own legitimate interests provided that those interests do not override any of your own interests, rights and freedoms which require the protection of personal data. This includes processing for marketing, business development, statistical and management purposes.
• In order to fulfil our obligations under 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’)).
• In order to comply with professional obligations to which we are subject as a member of The Association of Accounting Technicians.
• In order to use in the investigation and or defence of potential complaints, disciplinary proceedings and legal proceedings.
• In order to enable us to invoice you for our services and investigate/address any attendant fee disputes which may have arisen.
• For certain additional purposes with your consent, and in these limited circumstances where your consent is required for the processing of your personal data then you have the right to withdraw your consent to processing for such specific purposes.
Please note that we may process your personal data for more than one lawful basis depending on the specific purpose for which we are using your data.
5.2 Situations in which we will use your personal data
We may use your personal data in order to:
• carry out our obligations arising from any agreements entered into between you OR your employer OR our clients and us, which will most usually be for the provision of our services as listed in your letter of engagement with us;
• carry out our obligations arising from any agreements entered into between our clients and us, which will most usually be for the provision of our services, where you may be a subcontractor, supplier or customer of our client;
• where processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2017).
• provide you with information related to our services and our events and activities that you request from us or which we feel may interest you, provided you have consented to be contacted for such purposes;
• seek your thoughts and opinions on the services we provide; and
• notify you about any changes to our services.
In some circumstances we may anonymise or pseudonymise the personal data so that it can no longer be associated with you, in which case we may use it without further notice to you.
If you refuse to provide us with certain information when requested, we may not be able to perform the contract we have entered into with you. Alternatively, we may be unable to comply with our legal or regulatory obligations.
We may also process your personal data without your knowledge or consent, in accordance with this notice, where we are legally required or permitted to do so.
5.3 Data retention
When acting as data controller and in accordance with recognized good practice within the tax and accountancy sector, we will only retain your personal data for as long as is necessary to fulfil the purposes for which it is collected.
When assessing what retention period is appropriate for your personal data, we take into consideration:
• the requirements of our business and the services provided;
• any statutory or legal obligations;
• the purposes for which we originally collected the personal data;
• the lawful grounds on which we based our processing;
• the types of personal data we have collected;
• the amount and categories of your personal data; and
• whether the purpose of the processing could reasonably be
fulfilled by other means.
• Where tax returns have been prepared, it is our policy to retain information for 7 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 7 years from the end of the tax year to which the information relates.
• Where we have an ongoing client relationship, the 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 7 years after the end of the business relationship, unless you as a client ask us to retain it for a longer period.
Our contractual terms provide for the destruction of documents after 7 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: 5 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
• 6 years from the end of the accounting 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 (annually or at the termination of the contract).
5.4 Change of purpose
Where we need to use your personal data for another reason, other than for the purpose for which we collected it, we will only use your personal data where that reason is compatible with the original purpose.
Should it be necessary to use your personal data for a new purpose, we will notify you and communicate the legal basis which allows us to do so before starting any new processing.
6. How We Will Share Your Data
Why might you share my personal data with third parties?
We will share your personal data with third parties where we are required by law, where it is necessary to administer the relationship between us or where we have another legitimate interest in doing so.
Which third-party service providers process my personal data?
“Third parties” includes third-party service providers. The following activities are carried out by third-party service providers: IT [and cloud] services, professional advisory services, administration services, marketing services and banking services.
All of our third-party service providers are required to take commercially reasonable and appropriate security measures to protect your personal data. We only permit our third-party service providers to process your personal data for specified purposes and in accordance with our instructions.
We May Share your personal data with:
• Any third parties with whom you require or permit us to correspond
• An alternate appointed by us in the event of incapacity or death
• Tax insurance providers
• Professional indemnity insurers
• Our professional body (The Association of Accounting Technicians), who are also our Anti-Money Laundering Supervisors in relation to practice assurance, and /or the requirements of the MLR 2017 (or any similar legislation).
What about other third parties?
We may share your personal data with other third parties, for example in the context of the possible sale or restructuring of the business. We may also need to share your personal data with a regulator or to otherwise comply with the law, such as the police/law enforcement agencies, courts and tribunals, the Information Commissioners’ Office.
If you ask us not to share your personal data with such third parties, we may need to cease to act.
7. Transferring Data to Non EEA Countries?
We will not transfer the personal data we collect about you outside of the EEA.
8. Data Security
We have put in place commercially reasonable and appropriate security measures to prevent your personal data from being accidentally lost, used or accessed in an unauthorised way, altered or disclosed. In addition, we limit access to your personal data to those employees, agents, contractors and other third parties who have a business need to know. They will only process your personal data on our instructions and they are subject to a duty of confidentiality.
We have put in place procedures to deal with any suspected data security breach and will notify you and any applicable regulator of a suspected breach where we are legally required to do so.
9. Rights of Access, Correction, Erasure and Restriction
Your duty to inform us of changes
It is important that the personal data we hold about you is accurate and current. Should your personal information change, please notify us of any changes of which we need to be made aware by contacting us, using the contact details below.
Your rights in connection with personal data
Under certain circumstances, by law you have the right to:
Request access to your personal data. This enables you to receive details of the personal data we hold about you and to check that we are processing it lawfully. Such requests are known as ‘subject access requests,’ (“SARS”).
Please provide all SARs in writing marked for the attention of Carolynne Parkinson (see section 12).
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. This is another appropriate security measure to ensure that personal information is not disclosed to any person who has no right to receive it. For example you should tell us:
1. Your date of birth
2. Previous or other name(s) you have used
3. Your previous addresses in the past five years
4. 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
5. 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 license; and
• A recent utility bill.
You may also:
• Request correction of the personal data that we hold about you.
• Request erasure of your personal data. This enables you to ask us to delete or remove personal data where there is no good reason for us continuing to process it. You also have the right to ask us to delete or remove your personal data where you have exercised your right to object to processing (see below).
• Request the restriction of processing of your personal data. This enables you to ask us to suspend the processing of personal data about you, for example if you want us to establish its accuracy or the reason for processing it.
• Request the transfer of your personal data to you or another data controller if the processing is based on consent, carried out by automated means and this is technically feasible. This data may be in a machine readable format, e.g. so that the data can easily be provided to a new professional advisor. The right to data portable only applies to personal data an individual has supplied to a controller, where the processing is based on the individual’s consent or for the performance of the contract and when the 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.
You will not normally have to pay a fee to access your personal data (or to exercise any of the other rights). However, we may charge a reasonable fee if your request for access is clearly unfounded or excessive. Alternatively, we may refuse to comply with the request in such circumstances.
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.
10 Right To Withdraw Consent
In the limited circumstances where you may have provided your consent to the collection, processing and transfer of your personal data for a specific purpose (for example, in relation to direct marketing that you have indicated you would like to receive from us), you have the right to withdraw your consent for that specific processing at any time. [To withdraw your consent, please email our data protection point of contact – Info@cpaccountancy.com].
Once we have received notification that you have withdrawn your consent, we will consider your request. We will no longer process your personal information (personal data) for the purpose or purposes you originally agreed to, unless we have another legitimate basis for doing so in law. If applicable, we will supply you with the reasons for refusing your request.
• 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 proceed services to you.
• 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).
11 Changes To This Notice
Any changes we may make to our privacy notice in the future will be provided to you via a link to our website – www.cpaccountancy.com.
This privacy notice was last updated on 11th July 2018.
12 Contact Us
If you have any questions regarding this notice or if you would like to speak to us about the manner in which we process your personal data, please email Carolynne Parkinson – firstname.lastname@example.org or telephone 01942 418740 and ask for Carolynne Parkinson.
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. Please send complaints to Carolynne Parkinson, 21 Shirewell Road, Orrell, Wigan, WN5 8SP (or Info@cpaccountancy.com). You also have the right to make a complaint to the Information Commissioner’s Office (ICO), the UK supervisory authority for data protection issues, at any time. The ICO’s contact details are as follows:
Information Commissioner’s Office
Telephone – 0303 123 1113 (local rate) or 01625 545 745
Website – https://ico.org.uk/concerns