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.

Digital Advisory Bookkeeping Limited is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows: Jane Rasquinha, Digital Advisory Bookkeeping Limited, The Fort Business Centre, Artillery Business Park, Park Hall, Oswestry, Shropshire SY11 4AD.

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.

How we may collect your personal data

We obtain personal data about you through, for example:

• Formal engagement to provide professional services to you;
• Third parties such as other accountants, solicitors or investment brokers;
• Government bodies such as Companies House or H M Revenue & Customs;
• Social media platforms such as our LinkedIn, Instagram or Facebook pages.

The kind of data that we collect

The information may hold about you might include the following:

• Personal information, such as your name and date of birth;
• Contact information such as your address, email and phone number;
• Financial information provided by you or by third parties;
• Other details that you have provided in relation to the provision of our services;
• Other information such as your National Insurance number and Unique Tax Reference.

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 Institute of Certified Bookkeepers;
• 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 verify your identity where this is required.

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.

We will not sell, rent or lease any of the personal information collected from you to third parties. We will not use or disclose sensitive personal information, such as race, religion, or political affiliations (in the event that we become aware of any), without your explicit consent.

The legal bases for our intended processing of personal data

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

• 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;
• The processing is in our legitimate interests.

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.

Data sharing

We will share personal data with third parties where we are required by law or where it is necessary to properly perform the contract between us.

We may share personal data with, for example:

• HMRC;
• Companies House;
• Third parties with whom you require or permit us to correspond;
• Professional indemnity insurers;
• Our professional bodies (ICB);
• 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);
• Software providers;
• Website hosting 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.

Transfer of personal data outside the EEA

Personal data will not be processed or transferred outside of the EEA unless you specifically request it and/or provide us with permission to do so.

Data retention

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.

Documents and records relevant to your tax affairs are required by law to be retained 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.

Requesting personal data we hold about you (subject access requests)

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. 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 Jane Rasquinha and provide your name, date of birth and client reference number.

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.

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).

Contact us

If you have any questions regarding this notice or if you would like to speak to us about the way we process your personal data, please email hello@digitaladvisorybookkeeping.com, or write to Jane Rasquinha, Digital Advisory Bookkeeping Limited, The Fort Business Centre, Artillery Business Park, Park Hall, Oswestry, Shropshire SY11 4AD.
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
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
Telephone – 0303 123 1113 (local rate) or 01625 545 745
Website – https://ico.org.uk/concerns