Introduction
UKTR LLP is a limited liability partnership registered in England and Wales under registration number OC459869. Our registered office is Long Barn, Burrow Lane, Bow, Devon, EX17 6LB.
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. UKTR LLP is a data controller within the meaning of the GDPR and we process personal data. Our representative for the purpose of data protection compliance is Jose Baptista who can be contacted on mydata@uktaxreturns.co.uk
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
The purpose for which we use a person's personal data will vary depending on how they interact with us. Most commonly, we will use an individual's personal data in the following circumstances:
The legal bases for our intended processing of personal data
At the time you instructed us to act, you gave consent to our processing your personal data for the purposes listed above by signing the Confirmation of Acceptance section as found on the Letter of Engagement as issued when we first commenced acting for you.
We will only process an individual's personal information where the law allows us to. Our legal basis for processing personal information will typically be determined by the purposes for which we process that individual's personal data. Most commonly we will rely on one of the following legal bases:
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 from sources other than our client
We may collect personal data about you from sources other than you directly, where this is necessary to provide you with the services that you have engaged us for. Categories of personal data obtained from third parties may include:
We will only collect and use personal data from these sources where we have a lawful basis to do so under applicable data protection laws, including where it is necessary for the performance of a contract, compliance with a legal obligation, or for our legitimate interests (or those of our client), provided those interests are not overridden by your rights and interests.
Source of personal data collected from sources other than our client
Where we are acting on behalf of you as our client and with appropriate agent authority, we may obtain personal data from HM Revenue & Customs (HMRC). This may include information relating to your tax affairs, income, filings, correspondence, and other records required to enable us to provide our services and to comply with legal and regulatory obligations.
We may also obtain personal data from information that is already in the public domain. This includes, but is not limited to, publicly accessible registers and databases such as Companies House, HM Land Registry and UK Sanctions lists. Such information may be used to verify your identity, confirm ownership of assets, or support the provision of our advisory and compliance services.
Persons/organisations to whom we may give personal data
We may share your personal data with:
If the law allows or requires us to do so, we may share your personal data with:
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.
Cookies and tracking technologies
As individuals interact with our website and communications we send, we may collect Technical Data about their equipment, and Usage Data about their browsing actions and patterns. We collect this personal data by using cookies, server logs and other similar technologies. Please see our cookie policy on the website for further details.
Transfers of personal data outside the EEA
The data that we collect from individuals may be transferred to, and stored at, a destination inside or outside the United Kingdom (UK). For example, our IT service suppliers may store data in the Cloud and not on servers located in the UK. It may also be processed by persons or entities operating inside or outside the UK who work for us or for one of our suppliers or their sub-contractors. Such persons or entities may be engaged in, among other things, the fulfilment of your instructions, the processing of your payment details and the provision of support services.
In terms of the transfer of personal data out of the UK but within the EU/EEA, the UK Government has deemed the EU and EEA states to be adequate to allow for data flows from the UK. The EU has also granted the UK an adequacy decision. This means that the EU has determined the UK's data protection laws to be robust enough to ensure personal data can transfer freely from the EU (and EEA) to the UK. No additional safeguards are therefore needed at this time.
Whenever we transfer personal data out of the UK, and to a non-EU (and non-EEA) country, we ensure at least one of the following safeguards is implemented:
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:
Our contractual terms provide for the destruction of documents after six 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:
Companies, LLPs and other corporate entities:
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.
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 Jose Baptista who can be contacted on mydata@uktaxreturns.co.uk
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:
If you do not have a national insurance number, you must send a copy of:
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 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:
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:
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 Jose Baptista who can be contacted on mydata@uktaxreturns.co.uk
If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).
