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.

1. Definitions and Interpretation

Within this privacy policy we use the following terms that shall have the following meanings:

We/Us/Our – means Friendly Assist Accountancy Ltd

Personal Data – means all data that relates to an identifiable person who can be directly or indirectly identified from that data.
In this case, it means personal data that you give to us

Friendly Assist Accountancy Ltd is a data controller within the meaning of the
GDPR and we process personal data. The firm’s contact details are as follows: Steffen Kemmerzehl,
faa.steffen@gmail.com.

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 as amended (“MLR 2017”)).
  • To comply with professional obligations to which we are subject as a member of Association of Accounting Technicians
  • To use in the investigation and/or defense 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

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.

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 Association of Accounting Technicians 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. 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 recognized 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 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 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. 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 our 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: 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 annually/at the termination of the contract.

Your Rights

4.1 As a data subject, you have the following rights under the GDPR, which this Policy and Our use of personal data have been designed to uphold:

4.1.1 The right to be informed about our collection and use of personal data;

4.1.2 The right of access to the personal data we hold about you (see section 12);

4.1.3 The right to rectification if any personal data we hold about you is inaccurate or incomplete (please contact us using the details in section 14);

4.1.4 The right to be forgotten – i.e. the right to ask us to delete any personal data we hold about you (we only hold your personal data for a limited time, as explained in section 6 but if you would like us to delete it sooner, please contact us using the details in section 14);

4.1.5 The right to restrict (i.e. prevent) the processing of your personal data;

4.1.6 The right to data portability (obtaining a copy of your personal data to re-use with another service or organization);

4.1.7 The right to object to us using your personal data for particular purposes; and

4.1.8 Rights with respect to automated decision making and profiling.

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 Steffen Kemmerzehl.

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:

  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.

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 authorize 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 (eg 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.

Cookies

Cookies are text files placed on your computer to collect standard internet log information and visitor behaviour information. This information is used to track visitor use of the website and to compile statistical reports on website activity.

Use of cookies

A cookie is a small text file which is placed onto your computer (or other electronic device) when you access our website. We use cookies on this website to:

  • recognize you whenever you visit this website (this speeds up your access to the website as you do not have to log in each time);
  • obtain information about your preferences, online movements and use of the internet;
  • carry out research and statistical analysis to help improve our content, products and services and to help us better understand our visitor requirements and interests;
  • target our marketing and advertising campaigns more effectively by providing interest-based advertisements that are personalised to your interests; and
  • make your online experience more efficient and enjoyable.

The information we obtain from our use of cookies will not usually contain your personal data. Although we may obtain information about your computer or other electronic device such as your IP address, your browser and/or other internet log information, this will not usually identify you personally.

In most cases we will need your consent in order to use cookies on this website. The exception is where the cookie is essential in order for us to provide you with a service you have requested (e.g. to enable you to put items in your shopping basket and use our check-out process).

Third-party cookies

We may work with third party suppliers who may also set cookies on our website. These third party suppliers are responsible for the cookies they set on our site. If you want further information please go to the website for the relevant third party.

Data Security

We regularly get our data and cyber security checked. https://checkcybersecurity.service.ncsc.gov.uk/ip-check/results/33677970-5c41-4b36-8d53-040ca2a077d3
This does not mean that our systems are completely secure. We follow ICO’s guidance on the secure handling of data where appropriate.

Before using electronic systems to provide any form of data to us during the onboarding process or when using our service, we suggest you use the options provided by the National Cyber Security Centre to assess the security of your own system.

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:  faa.steffen@gmail.com

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