Privacy Policy

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.

Court House Business Center is a data controller within the meaning of the GDPR and we process personal data.

The firm’s contact details are as follows: Julie Kingham (data protection officer), 32 Ynys Street, Ynyshir, Porth CF39 0HL.  Email: hello@jk-tax.co.uk

We may amend this privacy notice from time to time. If we do so, we will make available to you a copy of the amended privacy notice.

The purpose 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 (for example, The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 as amended (“MLR 2017”)).
  • To comply with professional obligations to which we are subject as a member of (for example, the Chartered Institute of Taxation).
  • 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.

The legal basis 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 get consent to our project 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 (for example, MLR 2017).

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 service to you. If this is the case, we will not be able to commence acting or will need to cease to act.

Sources of personal data collected:

  • a spouse / partner
  • HMRC
  • your employer / partnership / limited liability partnership (LLP) / company
  • electronic ID verification providers
  • other third parties (for example, thanks, investment managers etc)

We may share your personal data with:

  • HMRC
  • any third parties with whom you require or permit us to correspond
  • subcontractors
  • an alternative pointed by us in the invents of incapacity or death
  • tax insurance providers
  • professional indemnity insurers
  • our professional body, the Chartered Institute of Taxation and / or the Office of Professional Body Anti-Money Laundering Supervisors (OPBAS) in relation to practise assurance and / or the requirements of MLR 2017 (or any similar legislation)

if the law allows or require requires us to do so, we may share your personal data with:

  • the police and law enforcement agencies
  • courts and tribunals
  • the Information Commissioners 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. We will not share your data with any third parties not listed above.

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 practise 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 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 (for example, capital gains base costs and claims and elections submitted to HMRC) is retained throughout the period of the relationship but will be deleted six years after the end of the business relationship, unless you as our client, ask us to retain it for a longer.

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.

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 ten months after the end of the tax year;
  • Otherwise, 22 months after the end of the tax year.

Companies LLP’s and other corporate entities

  • Six years from the end of the accounting.

Where we act as a data processor as defined in DPA 2018, we will delete a return or personal data  as agreed with the data 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” (“SAR’s”).

Please provide all SAR’s in writing marked for the attention of Julie Kingham.

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 names you have used
  • your address and any previous addresses in the past five years
  • personal reference numbers that we may have given you (for example, our client reference, your National Insurance number, your tax reference number, or your VAT registration number)
  • what type of information you want to know

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. For example, 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 are made on your behalf. You can provide such authority by signing a letter which states that you have authorised 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, (for example, by processing payroll), we will assist you with SARs on the same basis as 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 any incomplete personal data that we hold about you to be 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 / or complete it.

Deleting your records – the right to erasure

In certain circumstances you have the right to have the personal data that we hold about you a 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 if you object to processing, so that we 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, (for example, so that the data can easily be provided to a new professional advisor). 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 individuals consent or for the performance of the contract; and
  • where 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 anytime. 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 brace basis, (for example, 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 Kathryn Nicholls.

If you are not happy with our response, you have a right to lodge complaint with the ICO (www.ico.org.uk).