PRIVACY NOTICE issued by Philip Hare & Associates
Introduction
The Data Protection Act 2018 (“DPA 2018”) and the UK General Data Protection Regulation (“UK GDPR”) impose certain legal obligations in connection with the processing of personal data.
Philip Hare & Associates is a data controller within the meaning of the UK GDPR and we process personal data in our provision of specialist tax consultancy to business clients (the “Services”). As part of the Services, we will process personal data of:
- our client business contacts; and
- directors, board members or other persons of significant control of our clients.
The firm’s Data Protection Officer is Philip Hare.
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, 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.
| YOUR PERSONAL DATA AND HOW WE USE IT | |||
| Activity | Your personal data | How we use it | Sources and recipients |
| Onboarding and know your client | Clients:
Name Email address Details about your role Identification documentation such as driving licence, proof of address and/or passport. Investors: For certain clients we will also receive a list of investors into those clients for know your client purposes. In respect of investors we will receive: Name Home address Email address Value of investment Number of shares issued
|
We process this personal data in order to onboard the business you represent / work for as a client, and to comply with our legal obligations relating to fraud and money laundering.
Legal basis We may process this personal data on the basis of our compliance with legal obligations to which we are subject, including:
We may also process this personal data on the basis of our legitimate interests in implementing client onboarding processes which protect our business by ensuring we have verified and vetted our clients, and our legitimate interests of preventing fraud and money laundering. More information You are under no obligation to provide us with this information but if you do not, we may not be able to provide the Services to the business you work for / represent. |
Sources
We collect this data directly from you, or from our business contact at the business you represent. Recipients Know your client and anti-money laundering service providers, including Legl.com. See their privacy policy at legl.com/privacy-policy. |
| Provision of Services to clients | Name
Email address Telephone number Company worked for and role / job title |
We process this information in order to: (i) administer our contract with, and provide our Services to, the business you work for, (ii) invoice the business you work for or address any attendant fee disputes that may have arisen and (iii) respond to your enquiries.
Legal basis We process this information on the basis of our legitimate interests of liaising with client representatives in order to administer our contract with the client, provide our Services to the client, invoice the client and address any attendant fee disputes that may have arisen and respond to client enquiries. More information You are under no obligation to provide this information, but we may not be able to provide our Services to the business you work for if you do not. |
Sources
We collect this data from you, your colleagues or third party data room services providers if you grant us access. |
| Marketing | Name
Email address Telephone number Address Company worked for and role / job title
|
We may process this information in order to send you marketing communications, including details of the services we offer, newsletters and relevant updates.
Legal basis We process this information on the basis of our legitimate interests in making existing / prospective customers aware of our services and broadening our client base by marketing our Services. More information You may unsubscribe at any time from our marketing communications by letting us know at info@philiphareassociates.tax. |
Sources
We obtain this information from you. |
| Enquiries | Your name
Your contact information (such as email address) Company worked for and role / job title Any other information you submit as part of your enquiries
|
We use this personal data to communicate with you. For example, when you submit any enquiries on our website, use our contact email or call us.
Legal basis We may process this data in accordance with the terms of our contract with you or to take steps at your request prior to entering into a contract, or to comply with our legal obligations. We also use this to pursue our legitimate interests, including our interest in responding to enquiries to ensure smooth operation of our business and services and to understand our customers by taking on-board your feedback. |
Sources
We obtain this information from you. |
| In addition to the purposes listed above, we may process any of the personal data described above in the investigation and or defence of potential complaints, disciplinary proceedings and legal proceedings, on the legal basis of our: (i) legitimate interests in investigating, defending or responding to such complaints, disciplinary or legal proceedings and/or (ii) legal obligation to which we are subject to the extent arising from such complaints, disciplinary or legal proceedings. | |||
Sources of personal data
In addition to the sources of personal data indicated in the table, we may also collect data from third parties such as:
- Other advisers and intermediaries (such as solicitors, banks and other accountants), both current and previous
- HMRC and other governmental organisations;
- Company information databases;
- Client identification and verification services;
- Publicly available sources, such as Companies House;
- Your agents and representatives;
- Other professional services providers that provide services to you;
- Other third parties.
Persons/organisations to whom we may give personal data
In addition to the recipients indicated in the table above, we may share your personal data with:
- HMRC;
- any third parties with whom you require or permit us to correspond (such as advisers including, but not limited to, accountants, solicitors or other professional advisers);
- subcontractors;
- an alternate appointed by us in the event of incapacity or death;
- professional indemnity insurers;
- our professional bodies (The Chartered Institute of Taxation and The Institute of Chartered Accountants in England and Wales) and advisors (such as solicitors).
We share personal data like this on the legal basis of our legitimate interests in: (i) complying with your instructions; (ii) obtaining insurance to protect our business; (iii) complying with professional obligations; and (iv) obtaining legal advice.
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
We will not transfer the personal data we collect about you outside of the UK unless this is necessary in order to perform our contract with you. Where it is necessary to perform our contract with you and where required by applicable data protection laws, we will implement safeguards to ensure your personal data retains a similar level of protection to that provided in the UK. These safeguards include the UK equivalent of ‘standard contractual clauses’ – i.e. contracts approved by the ICO which give personal data protection similar to that which it has in the UK. For more information, including regarding the specific safeguards used to protect data which is transferred internationally, please contact us at info@philiphareassociates.tax.
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 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 is retained throughout the period of the relationship, but will be deleted seven 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 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 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 for six years from the end of the accounting period.
Certain EU State aid regulations require the retention of documents for ten years.
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, or on the controller’s instructions.
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 Philip Hare.
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.
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).
In most circumstances, 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, 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 using: info@philiphareassociates.tax.
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 UK GDPR or DPA 2018 in some other way, you can complain to us. Please send any complaints to info@philiphareassociates.tax.
If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).
