Warneford Gibbs Chartered Certified Accountants
PURPOSE OF THIS NOTICE
This notice describes how we collect and use personal data about you, in accordance with the Data Protection Act 2018 (DPA 2018) and the General Data Protection Regulation (GDPR).
Warneford Gibbs is a firm of Chartered Certified Accountants. We are registered as auditors, and regulated for a range of investment business activities in the United Kingdom by the Association of Chartered Certified Accountants.
Our office is at College House, 17 King Edwards Road, Ruislip, Middlesex HA4 7AE.
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.
Warneford Gibbs is a data controller within the meaning of the GDPR, and we process personal data. The firm’s contact details are as follows: Warneford Gibbs, College House, 17 King Edwards Road, Ruislip, Middx HA4 7AE. Tel: 01895 677011. The data protection officer is: Brian Warneford, who can be contacted on the above details.
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 the ACCA
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
To supply information to any government department as required by law
THE LEGAL BASIS FOR OUR INTENDED PROCESSING OF PERSONAL DATA
Our intended processing of personal data has the following legal basis
At the time you instructed us to act, you gave consent to our processing your personal data for the purposes listed above.
The processing in 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).
INFORMATION WE HOLD ABOUT YOU
The information we hold about you may include the following:
Your personal and financial details (such as your contact details, name, date of birth, phone numbers, address details, email addresses, title, marital status, National Insurance number, UTR number, VAT registration number, bank account details and income).
HOW WE MAY COLLECT YOUR PERSONAL DATA
We obtain personal data about you when you give it to us once you engage us to provide our services and also during the provision of those services.
We collect your data in order comply with our legal and regulatory requirements and to provide you with services you have requested.
We do not store credit or debit card details. If you are not present and wish to make a payment to us over the phone, we ask for these details in order to enable you to make card payments to us. We do not store these details once a transaction has processed.
PERSONS/ORGANISATIONS TO WHOM WE AY GIVE PERSONAL DATA
We may share your personal data with:
Companies House, Charity regulators and HMRC
Any third parties with whom your require or permit us to correspond
An alternate appointed by us in the event of incapacity or death
Professional indemnity insurers
Our professional body, the ACCA and/or the Office for Professional Body Anti-Money Laundering Supervisors (OPBAS) in relation to practice assurance and/or the requirements of MLR 2017 (or similar legislation)
Any other organisation allowed by English law
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.
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 our records relating to you as follows:
Where tax returns have been prepared, it is our policy to retain information for 6 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 6 years from the date the business relationship ceased or such other period that we believe is acceptable.
Where we have an ongoing client relationship, data that 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 6 years after the end of the business relationship unless you as our client ask us to retain it for a longer period or unless we consider it necessary to hold it for a longer period.
Our contractual terms provide for the destruction of documents after 6 years and therefore agreement to the contractual terms is taken as agreement to the retention of records for this period, and to their destructions 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 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’ (SARs).
Please provide all SARs in writing marked for the attention of Brian Warneford.
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.
DPA2018 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 allow 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 that 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 THIS RIGHT (THE RIGHT TO RECTIFICATION)
You have the 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 ERASE)
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 (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 (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 advisor. Further information is available on the ICO website (ico.org.uk).
The right to date 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.
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 the 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.
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 service 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).
We do not intend to use automated decision making in relation to your personal data.
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: Brian Warneford.
If you are not happy with our response, you have a right to lodge a complaint with the ICO (ico.org.uk).
Warneford Gibbs, College House, 17 Kind Edwards Road, Ruislip, Middlesex HA4 7AE.
Tel: 01895 677011. Email: email@example.com
Partners: Brian R Warneford (FCA, FCCA) and Geoffrey A Jacobs (FCCA)