Privacy Policy Notice
The purpose of this policy is to explain to you how we control, process, handle and protect your personal information through the business and while you browse or use this website. If you do not agree to the following policy you may wish to cease viewing / using this website, and or refrain from submitting your personal data to us.
Policy key definitions:
“I”, “our”, “us”, or “we” refer to the business, JMC Accountants & Tax Advisers Ltd
“you”, “the user” refer to the person(s) using this website.
GDPR means General Data Protection Act.
PECR means Privacy & Electronic Communications Regulation.
ICO means Information Commissioner’s Office.
Cookies mean small files stored on a users computer or device.
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.
JMC Accountants and Tax Advisers Ltd is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows:
76 High Street, Brierley Hill, West Midlands DY5 3AW.
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.
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 Association of Chartered Certified Accountants. Institute of Financial Accountants and the Association of Taxations Technicians.
• 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:
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
This must be included when the practitioner obtains the data from someone other than the data subject. If required, list out the categories of personal data concerned.
Source of personal data collected
This must be included when the practitioner obtains the data from someone other than the data subject. If required, list out the sources. If the data came from publicly accessible sources, this should be stated.
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, Croner Taxwise.
• professional indemnity insurers
• our professional bodies 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 EU
Your personal data will be processed in the UK 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 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 2 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 monthly/annually/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 John Castro, JMC Accountants and Tax Advisers Ltd.
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
• 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
• 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.
Processing of your personal data
Under the GDPR (General Data Protection Regulation) we control and / or process any personal information about you electronically using the following lawful bases.
Consent
We collect and process your personal information where you have consented us to do so, an example of this may include but are not limited to, Newsletter subscriptions.
We will continue to process your information under this basis until you withdraw consent or it is determined your consent no longer exists. We do not share your information with third parties. Your information is kept only on our database and any software we may use.
Legitimate interests
We may use and process some of your personal information where we have legitimate business grounds for doing so. Our legitimate interests for processing your personal information are:
To enable you to access and use our website.
To communicate with you about our service or make information available regarding products and services offered by JMC Accountants & Tax Advisers Ltd.
to improve our website.
If, as determined by us, the lawful basis upon which we process your personal information changes, we will notify you about the change and any new lawful basis to be used if required. We shall stop processing your personal information if the lawful basis used is no longer relevant.
What we collect
We may collect the following information:
Name and job title;
Business information including postal and billing addresses and website address;
Contact information including email address and phone number;
Banking details;
Demographic information such as postcode, preferences and interests;
Cookie information (explained in more detail below);
Other information relevant to a project.
Your individual rights
Under the GDPR your rights are as follows. You can read more about your rights in details here;
the right to be informed;
the right of access;
the right to rectification;
the right to erasure;
the right to restrict processing;
the right to data portability;
the right to object; and
the right not to be subject to automated decision-making including profiling.
You also have the right to complain to the ICO [www.ico.org.uk] if you feel there is a problem with the way we are handling your data.
We handle subject access requests in accordance with the GDPR.
Internet cookies
We use cookies on this website to provide you with a better user experience. We do this by placing a small text file on your device / computer hard drive to track how you use the website, to record or log whether you have seen particular messages that we display, to keep you logged into the website where applicable, to display relevant adverts or content, referred you to a third party website.
Some cookies are required to enjoy and use the full functionality of this website.
We use a cookie control system which allows you to accept the use of cookies, and control which cookies are saved to your device / computer. Some cookies will be saved for specific time periods, where others may last indefinitely. Your web browser should provide you with the controls to manage and delete cookies from your device, please see your web browser options.
You can review our cookies policy here
Data security and protection
We ensure the security of any personal information we hold by using secure data storage technologies and precise procedures in how we store, access and manage that information. Our methods meet the GDPR compliance requirement.
Email marketing messages & subscription
Under the GDPR we use the consent lawful basis for anyone subscribing to our newsletter or marketing mailing list. We only collect certain data about you, as detailed in the “What we collect” above. Any email marketing messages we send are done so through an EMS, email marketing service provider. An EMS is a third party service provider of software / applications that allows marketers to send out email marketing campaigns to a list of users.
Email marketing messages that we send may contain tracking beacons / tracked clickable links or similar server technologies in order to track subscriber activity within email marketing messages. Where used, such marketing messages may record a range of data such as; times, dates, I.P addresses, opens, clicks, forwards, geographic and demographic data. Such data, within its limitations will show the activity each subscriber made for that email campaign.
Any email marketing messages we send are in accordance with the GDPR and the PECR. We provide you with an easy method to withdraw your consent (unsubscribe) or manage your preferences / the information we hold about you at any time. See any marketing messages for instructions on how to unsubscribe or manage your preferences, you can also unsubscribe from all MailChimp lists, by following this link, otherwise contact us directly. We hold the following information about you within our EMS system;
Name
Email address
I.P address
Subscription time & date
Business name
- Business Industry/Sector
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 John Castro.
If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).
Changes to this policy
JMC Accountants & Tax Advisers Ltd may modify this Privacy Statement from time to time to reflect our current privacy practices. You should check this page from time to time to ensure that you are happy with any changes. This policy was last updated 13/10/2021
Disclaimer
Please note that the information presented on this website is for entertainment purposes only and may not be 100% accurate at the time of reading. Please consult a professional before making any financial decisions.
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