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.
Goldfield Accountants Ltd is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows: Goldfield Accountants Ltd, 24 Palace Road, Ruislip HA4 0PT. We are registered with the Information Commissioners Office.
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 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.
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
· 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:
- Investigating and defending legal claims
- Defending action or proceedings taken against us by our professional body or by our supervisory body
It is a requirement of our contract with you that you provide us with the personal data that we request. 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.
Categories of personal data collected
· Financial transaction, accounting, taxation, payroll, pensions and other personal data required in order for us to provide our services to you
· Company data obtained from Companies House
Source of personal data collected
· HMRC
· Companies House
· 192.com (contact details obtained by searching your name)
· National Employment Savings Trust (NEST) or another pension provider
Goldfield Accountants Ltd is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows: Goldfield Accountants Ltd, 24 Palace Road, Ruislip HA4 0PT. We are registered with the Information Commissioners Office.
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 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.
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
· 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:
- Investigating and defending legal claims
- Defending action or proceedings taken against us by our professional body or by our supervisory body
It is a requirement of our contract with you that you provide us with the personal data that we request. 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.
Categories of personal data collected
· Financial transaction, accounting, taxation, payroll, pensions and other personal data required in order for us to provide our services to you
· Company data obtained from Companies House
Source of personal data collected
· HMRC
· Companies House
· 192.com (contact details obtained by searching your name)
· National Employment Savings Trust (NEST) or another pension provider
· The Pensions
Regulator
· The Department for
Work and Pensions
· The Insolvency Register (searching your name to check your solvency and address)
· The Insolvency Register (searching your name to check your solvency and address)
· The Charity
Commission (if you are a charity)
· HM Land Registry
. Gov.uk (we may
search your vehicle registration number to obtain your annual
mileage)
· ICO Register of Fee
Payers
. General Register
Office
· HM Treasury
Consolidated List and Politically Exposed Persons (PEP) lists
and searches (a list of providers is available on request)
· Anti-Money Laundering (AML) service providers to check your identity (a list of providers is available on request)
· Anti-Money Laundering (AML) service providers to check your identity (a list of providers is available on request)
· Your business
partners
· Your previous
accountant and/or tax adviser (obtaining your records and for
professional clearance)
· Your spouse
· Directors of your company
· Secretaries of your company
· Trustees of your charity
· Shareholders of your company
· Beneficial owners of your company
· People with Significant Control of your company as defined by The Register of People with Significant Control Regulations 2016
Persons/organisations to whom we may give personal data
We may share your personal data with:
· HMRC
· Companies House
· Directors of your company
· Secretaries of your company
· Trustees of your charity
· Shareholders of your company
· Beneficial owners of your company
· People with Significant Control of your company as defined by The Register of People with Significant Control Regulations 2016
Persons/organisations to whom we may give personal data
We may share your personal data with:
· HMRC
· Companies House
· 192.com (searching
your name to check your address)
· National Employment
Savings Trust (NEST) or another pension provider
· The Pensions
Regulator
· The Department for
Work and Pensions
· The Insolvency
Register (searching your name to check your solvency and
address)
· The Charity
Commission (if you are a charity)
· ICO Register of Fee
Payers (searching your name and/or organisation to check your
details)
. General Register
Office
. Gov.uk (we may
search your vehicle registration number to obtain your annual
mileage)
· 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 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)
· A third-party business in the event that our business is acquired, is merged with or our assets are sold to that third-party business
· Third parties who supply services to enable us to comply with the MLR 2017, for example, searching your name, address and/or date of birth to check your identity and prevent money laundering, and to check whether you are on a sanctions list or are a Politically Exposed Person (PEP). A list of providers is available on request.
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 EEA
· subcontractors
· an alternate appointed by us in the event of incapacity or death
· tax insurance providers
· professional indemnity insurers
· our professional body 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)
· A third-party business in the event that our business is acquired, is merged with or our assets are sold to that third-party business
· Third parties who supply services to enable us to comply with the MLR 2017, for example, searching your name, address and/or date of birth to check your identity and prevent money laundering, and to check whether you are on a sanctions list or are a Politically Exposed Person (PEP). A list of providers is available on request.
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 EEA
Your personal data
will be processed in the EEA 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 seven 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 seven 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. claims and elections submitted to HMRC) is retained throughout the period of the relationship, but will be deleted seven 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 seven 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.
Personal Data obtained for the purposes of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (“MLR 2017”)) will be deleted five years from the end of the business relationship in accordance with Regulation 40(5) of MLR 2017, unless you have given consent to retention of data in accordance with Regulation 40(5)(b) of MLR 2017.
You are responsible for retaining information that we send to you (including details of 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 data processor as defined in DPA 2018, we will delete or return all personal data to the data controller as agreed with the controller.
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 Mr Hadi Alhakim, Goldfield Accountants Ltd, 24 Palace Road, Ruislip HA4 0PT.
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; and
· 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.
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; and
· 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
· 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
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 seven 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 seven 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. claims and elections submitted to HMRC) is retained throughout the period of the relationship, but will be deleted seven 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 seven 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.
Personal Data obtained for the purposes of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (“MLR 2017”)) will be deleted five years from the end of the business relationship in accordance with Regulation 40(5) of MLR 2017, unless you have given consent to retention of data in accordance with Regulation 40(5)(b) of MLR 2017.
You are responsible for retaining information that we send to you (including details of 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 data processor as defined in DPA 2018, we will delete or return all personal data to the data controller as agreed with the controller.
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 Mr Hadi Alhakim, Goldfield Accountants Ltd, 24 Palace Road, Ruislip HA4 0PT.
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; and
· 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.
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; and
· 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
· 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
We do not intend to
use automated decision-making 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. Please send any complaints to Hadi Alhakim, Goldfield Accountants Ltd, 24 Palace Road, Ruislip HA4 0PT.
If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).
Last updated: 15th December 2021.
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. Please send any complaints to Hadi Alhakim, Goldfield Accountants Ltd, 24 Palace Road, Ruislip HA4 0PT.
If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).
Last updated: 15th December 2021.