BACKGROUND:

This Notice sets out the obligations of My Accountancy People Limited, a company registered in England under number 06890163, whose registered office is at 62 London Road, Twyford, England, RG10 9EY (“the Company”) regarding data protection and the rights of our users (“data subjects”) in respect of their personal data under EU Regulation 2016/679 General Data Protection Regulation (“GDPR”).

My Accountancy People Limited takes your privacy very seriously and knows that you care how your personal data is used. We respect and value the privacy of all of our customers and will only collect and use personal data in ways that are described here, and in a way that is consistent with our obligations and your rights under the law.

We respect and value the privacy of everyone who visits this website, www.MyAccountancyPeople.com (“Our Site”) and will only collect and use personal data in ways that are described here, and in a manner that is consistent with Our obligations and your rights under the law.

Please read this Privacy Notice carefully and ensure that you understand it. Your acceptance of Our Privacy Notice is deemed to occur upon your first use of Our Site and You will be required to read and accept this Privacy Notice when signing up to our mailing list/becoming a client. If you do not accept and agree to this Privacy Notice, you must stop using Our Site and immediately.

1. Definitions and Interpretation

In this Notice, the following terms shall have the following meanings:

“Cookie” – means a small text file placed on your computer or device by Our Site when you visit certain parts of Our Site and/or when you use certain features of Our Site. Details of the Cookies used by Our Site are set out in section 13, below;“

Cookie Law” – means the relevant parts of the Privacy and Electronic Communications (EC Directive) Regulations 2003;

“data subjects” – means any and all people who we hold the personal data for. This could mean subscribers of My Accountancy People Limited and/or people who have electively given us their data and permission to market to them. In these circumstances, we are the Data Controller.

“personal data” – means any and 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 via Our Site. This definition shall, where applicable, incorporate the definitions provided in the EU Regulation 2016/679 – the General Data Protection Regulation (“GDPR”);

“Data Controller” – means a person who (either alone or jointly or in common with other persons) determines the purposes for which and the manner in which any personal data are, or are to be processed;

“Data Processor” – in relation to personal data, means any person (other than an employee of the data controller) who processes the data on behalf of the data controller;

“We/Us/Our” – means My Accountancy People Limited a limited company registered in England under number 06890163, whose registered office is at 62 London Road, Twyford, England, RG10 9EY (“the Company”.)

2. Information About Us

This Notice sets out the obligations of My Accountancy People Limited a limited company registered in England under number 06890163, whose registered office is at 62 London Road, Twyford, England, RG10 9EY (“the Company”.)

VAT number: GB307362224.

Data Protection Officer: John Stuart Frazer Anthony

Email: gdpr@myaccountancypeople.com

Telephone number: 020 3918 8748.   

Postal Address: 62 London Road, Twyford, England, RG10 9EY.

3. What Does This Notice Cover?

This Privacy Information explains how we use your personal data: how it is collected, how it is held, and how it is processed. It also explains your rights under the law relating to your personal data and your client’s personal data.

4. What is Personal Data?

Personal data is defined by the General Data Protection Regulation (EU Regulation 2016/679) (the “GDPR”) as ‘any information relating to an identifiable person who can be directly or indirectly identified in particular by reference to an identifier’.

Personal data is, in simpler terms, any information about you or your clients that enables you or them to be identified. Personal data covers obvious information such as your name and contact details, but it also covers less obvious information such as identification numbers, electronic location data, and other online identifiers.

The personal data that we use is set out in Part 6, below.

5. What Are My Rights?

Under the GDPR, you have the following rights, which we will always work to uphold:

· The right to be informed about our collection and use of your personal data. This Privacy Notice should tell you everything you need to know, but you can always contact us to find out more or to ask any questions using the details in Part 13.

· The right to access the personal data we hold about you. Part 10 will tell you how to do this.

· The right to have your personal data rectified if any of your personal data held by us is inaccurate or incomplete. Please contact us using the details in Part 13 to find out more.

· The right to be forgotten, i.e. the right to ask us to delete or otherwise dispose of any of your personal data that we have. Please contact us using the details in Part 13 to find out more.

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

· The right to object to us using your personal data for a particular purpose or purposes.

· The right to data portability. This means that you can ask us for a copy of your personal data held by us to re-use with another service or business in many cases.

· Part 6 explains more about how we use your personal data, including automated decision-making and

· For more information about our use of your personal data or exercising your rights as outlined above, please contact us using the details provided in Part 13.

· Further information about your rights can also be obtained from the Information Commissioner’s Office or your local Citizens Advice Bureau.

· If you have any cause for complaint about our use of your personal data, you have the right to lodge a complaint with the Information Commissioner’s Office.

6. What Personal Data Do You Collect?

Your Personal Data

We may collect some or all of the following personal data (this may vary according to your relationship with us:

· Name;

· Address;

· Email address;

· Telephone number;

· Business name;

· Job title;

· Profession;

· Information about your preferences and interests;

· Size of your business in terms of: No. of staff, annual revenue (as a banding) and No. of clients (as a banding.)

· Business goals and challenges

7. How Do You Use My Personal Data?

Under the GDPR, we must always have a lawful basis for using personal data. This may be because the data is necessary for our performance of a contract with you, because you have consented to our use of your personal data, or because it is in our legitimate business interests to use it. Your personal data may be used for one of the following purposes:

· Supplying our products and services to you. Your personal details are required in order for our to enter into a contract with you.

· Personalising and tailoring our products and services for you.

· Communicating with you. This may include responding to emails or calls from you.

· Supplying you with information by email, text message and post that you have opted-in to (you may unsubscribe or opt-out at any time by choosing ‘unsubscribe’ in our correspondence or by contacting us.

With your permission and/or where permitted by law, we may also use your personal data for marketing purposes, which may include contacting you by email, telephone, text message and/or post with information, news, and offers on our products/services, events, webinars, industry updates and general business & entrepreneurial advise. You will not be sent any unlawful marketing or spam. We will always work to fully protect your rights and comply with our obligations under the GDPR and the Privacy and Electronic Communications (EC Directive) Regulations 2003, and you will always have the opportunity to opt-out.

We use the following automated systems for carrying out certain kinds of decision-making and profiling. If at any point you wish to query any action that we take on the basis of this or wish to request ‘human intervention’ (i.e. have someone review the action themselves, rather than relying only on the automated method), the GDPR gives you the right to do so. Please contact us to find out more using the details in Part 13.

· The following automated decision-making method(s) may be used:

· Your engagement with our email content so that we can ensure we are sending you content related to the emails you engage with and with an appropriate level of frequency.

· The following automated profiling may take place:

· You location so that we can ensure the content we provide you with is most relevant.

· The size of your business so that we can ensure the content we provide you with is most relevant.

8. How Long Will You Keep My Personal Data?

We will not keep your personal data for any longer than is necessary for light of the reason(s) for which it was first collected. Your personal data will, therefore, be kept for the following periods (or, where there is no fixed period, the following factors will be used to determine how long it is kept):

· Personal data for marketing purposes prior to you signing up to become a client – this will be retained until you fail to engage with our content for a period of 6 months or until you opt-out of our communications.

· Personal data for marketing purposes whilst you’re a client – this will be retained for the duration of you being a client so we can best support you and provide you with information about relevant products and services, events, webinars and industry-specific advice which we also provide and which we feel you will also benefit from.

· Personal data for marketing purposes after you were a client – this will be retained until you fail to engage with our content for a period of 6 months or until you opt-out of our communications.

9. How and Where Do You Store or Transfer My Personal Data?

Your Personal Data

We store your personal data in the UK. This means that it will be fully protected under the GDPR.

We also may store or transfer some or all of your personal data in countries that are not part of the European Economic Area (the “EEA” consists of all EU member states, plus Norway, Iceland, and Liechtenstein). These are known as “third countries” and may not have data protection laws that are as strong as those in the UK and/or the EEA. This means that we will take additional steps in order to ensure that your personal data is treated just as safely and securely as it would be within the UK and under the GDPR including:

· Ensuring that the companies we use to store your data are absolutely critical to the providing of our service. These include Infusionsoft and Intercom, Xero, and Advance Track and may also include other companies.

· Ensuring that the method of passing data to them complies with the securest methods appropriate to the passing and nature of that data.

10. Do You Share My Personal Data?

We may share your information with:

· third parties used to facilitate payment transactions, for example, Go Cardless/Stripe

· third parties where you have a relationship with that third-party and you have consented to us sending information (for example social media sites or other third-party application providers);

· third parties for marketing purposes (e.g. our partners and other third parties with whom we work and whose products or services we think will interest you in the operation of your business activities.

· any third party in the context of actual or threatened legal proceedings, provided we can do so lawfully (for example in response to a court order);

· any third party in order to meet our legal and regulatory obligations, including statutory or regulatory reporting or the detection or prevention of unlawful acts;

11. How Can I Access My Personal Data?

If you want to know what personal data we have about you, you can ask us for details of that personal data and for a copy of it (where any such personal data is held).

This is known as a “subject access request”.

All subject access requests should be made in writing and sent to the email or postal addresses shown in Part 13. To make this as easy as possible for you, a Subject Access Request Form is available on our website for you to use. You do not have to use this form, but it is the easiest way to tell us everything we need to know to respond to your request as quickly as possible.

There is not normally any charge for a subject access request.

We will respond to your subject access request within 30 days and, in any case, not more than one month of receiving it. Normally, we aim to provide a complete response, including a copy of your personal data within that time. In some cases, however, particularly if your request is more complex, more time may be required up to a maximum of three months from the date we receive your request. You will be kept fully informed of our progress.

12. How Can I Have My Data Erased?

If you wish for your personal data to be erased from our various systems, please contact us (See Part 13) and we will follow our strict procedures to ensure that all of your data has been removed from our systems.

13. How Do I Contact You?

To contact us about anything to do with your personal data and data protection, including to make a subject access request, please use the following details (for the attention of John Stuart Frazer Anthony):

Email address: gdpr@myaccountancypeople.com.

Telephone number: 020 3918 8748. 

Postal Address: 62 London Road, Twyford, England, RG10 9EY.

14. Our Use of Cookies

· Our Site may place and access certain first party Cookies on your computer or device. First party Cookies are those placed directly by Us and are used only by Us. We use Cookies to facilitate and improve your experience of Our Site and to provide and improve Our products and We have carefully chosen these Cookies and have taken steps to ensure that your privacy and personal data is protected and respected at all times.

· By using Our Site, you may also receive certain third party Cookies on your computer or device. Third party Cookies are those placed by websites, services, and/or parties other than Us. Third Party Cookies are used on Our Site for advertising purposes such as Google Adwords and Facebook Ads. These Cookies are not integral to the functioning of Our Site and your use and experience of Our Site will not be impaired by refusing consent to them.

· All Cookies used by and on Our Site are used in accordance with current Cookie Law.

· Before Cookies are placed on your computer or device, you will be shown a pop-up requesting your consent to set those Cookies. By giving your consent to the placing of Cookies you are enabling Us to provide the best possible experience and service to you. You may, if you wish, deny consent to the placing of Cookies; however certain features of Our Site may not function fully or as intended.

· Certain features of Our Site depend on Cookies to function. Cookie Law deems these Cookies to be “strictly necessary”. Your consent will not be sought to place these Cookies, but it is still important that you are aware of them. You may still block these Cookies by changing your internet browser’s settings as detailed below in section 13.7, but please be aware that Our Site may not work properly if you do so. We have taken great care to ensure that your privacy is not at risk by allowing them.

· In addition to the controls that We provide, you can choose to enable or disable Cookies in your internet browser. Most internet browsers also enable you to choose whether you wish to disable all cookies or only third-party Cookies. By default, most internet browsers accept Cookies, but this can be changed. For further details, please consult the help menu in your internet browser or the documentation that came with your device.

· You can choose to delete Cookies on your computer or device at any time, however, you may lose any information that enables you to access Our Site more quickly and efficiently including, but not limited to, login and personalisation settings.

It is recommended that you keep your internet browser and operating system up-to-date and that you consult the help and guidance provided by the developer of your internet browser and manufacturer of your computer or device if you are unsure about adjusting your privacy settings.

15. What if There is a Data Breach?

We work to the highest levels of security, however, in the unlikely event of a data breach, then:

· All personal data breaches must be reported immediately to the Company’s Data Protection Officer.

· If a personal data breach occurs and that breach is likely to result in a risk to the rights and freedoms of data subjects (e.g. financial loss, breach of confidentiality, discrimination, reputational damage, or other significant social or economic damage), the Data Protection Officer will ensure that the Information Commissioner’s Office is informed of the breach without delay, and in any event, within 72 hours after having become aware of it.

· In the event that a personal data breach is likely to result in a high risk to the rights and freedoms of data subjects, the Data Protection Officer must ensure that all affected data subjects are informed of the breach directly and without undue delay.

· Data breach notifications shall include the following information:

· The categories and approximate number of data subjects concerned;

· The categories and approximate number of personal data records concerned;

· The name and contact details of the Company’s data protection officer (or other contact point where more information can be obtained);

· The likely consequences of the breach;

· Details of the measures taken, or proposed to be taken, by the Company to address the breach including, where appropriate, measures to mitigate its possible adverse effects.

16. Changes to this Privacy Notice

We may change this Privacy Notice from time to time. This may be necessary, for example, if the law changes, or if we change our business in a way that affects personal data protection.

TERMS & CONDITIONS

1. Introduction

1.1 These terms and conditions set out the general terms under which we undertake our business. The specific conditions relating to particular assignments will be covered in your Engagement Letter and Fee Terms.

2. Applicable Law

2.1 This engagement letter, the schedule of services and our standard terms and conditions of business are governed by and should be construed in accordance with UK law. Each party agrees that the courts of the UK will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it.  Each party irrevocably waives any right to object to any action being brought in those Courts, to claim that the action has been brought in an inappropriate forum, or to claim that those Courts do not have jurisdiction.

3. Authorisation and Registration

3.1 John Stuart Frazer Anthony FCA FIoD and My Accountancy People Limited are registered and licensed with the ICAEW as a Fellow of the Institute of Chartered Accountants in England and Wales and can be found on the register of members at

https://find.icaew.com/firms/reading/my-accountancy-people-limited/Z248Fcj

4. Bribery Act 2010

4.1 In accordance with the requirements of the Bribery Act 2010 we have policies and procedures in place to prevent the business and its partners and staff from offering or receiving bribes.

5. Commissions or Other Benefits

5.1 In some circumstances, commissions or other benefits may become payable to us in respect of transactions which we arrange for you. Where this happens we will notify you in writing of the amount and terms of payment.  The same will apply where the payment is made to or transactions are arranged by a person or business connected with ours.

6. Communication

6.1 Unless you instruct us otherwise we may, where appropriate, communicate with you and with third parties via email or by other electronic means. The recipient is responsible for virus checking emails and any attachments.

6.2 With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties. We use virus-scanning software to reduce the risk of viruses and similar damaging items being transmitted through emails or electronic storage devices.  However electronic communication is not totally secure and we cannot be held responsible for damage or loss caused by viruses nor for communications which are corrupted or altered after despatch. Nor can we accept any liability for problems or accidental errors relating to this means of communication especially in relation to commercially sensitive material.  These are risks you must bear in return for greater efficiency and lower costs.  If you do not wish to accept these risks please let us know and we will communicate by paper mail, other than where electronic submission is mandatory.  

6.3 Any communication by us with you sent through the post is deemed to arrive at your postal address two working days after the day that the document was sent. 

7. Confidentiality

7.1 Communication between us is confidential and we shall take all reasonable steps to keep confidential your information except where we are required to disclose it by law, by regulatory bodies, by our insurers or as part of an external peer review. Unless we are authorised by you to disclose information on your behalf this undertaking will apply during and after this engagement.

7.2 We may, on occasions, subcontract work on your affairs to other tax or accounting professionals. The subcontractors will be bound by our client confidentiality terms.

7.3 We reserve the right, for the purpose of promotional activity, training or for other business purpose, to mention that you are a client. As stated above we will not disclose any confidential information.

8. Conflicts of Interest

8.1 We will inform you if we become aware of any conflict of interest in our relationship with you or in our relationship with you and another client. Where conflicts are identified which cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services.

8.2 If there is a conflict of interest that is capable of being addressed successfully by the adoption of suitable safeguards to protect your interests then we will adopt those safeguards. Where possible this will be done based on your informed consent.  We reserve the right to act for other clients whose interests are not the same as or are adverse to yours subject of course to the obligations of confidentiality referred to above

9. Contracts (Rights of Third Parties) Act 1999

9.1 The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the Engagement letter that a specified third party may rely on our work. We accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you which you make available to them.  A party to this agreement is the only person who has the right under the Contracts (Rights of Third Parties) Act 1999 to enforce any of its terms.

10. Data Protection Act

10.1 We confirm that we will comply with the provisions of the Data Protection legislation in the United Kingdom when processing personal data about you and your family. In order to carry out the services of this engagement and for related purposes such as updating and enhancing our client records, analysis for management purposes and statutory returns, legal and regulatory compliance and crime prevention we may obtain, process, use and disclose personal data about you.

11. Disengagement

11.1 Should we resign or be requested to resign a disengagement letter will be issued to ensure that our respective responsibilities are clear.

11.2 Should we have no contact with you for a period of 3 months or more we may issue a disengagement letter and hence cease to act.

12. Ethical Guidelines

12.1 We are bound by ICAEW’s Code of Ethics and accept instructions to act for you on the basis that we will act in accordance with these ethical guidelines. 

13. Fees

13.1 We operate fixed fees, quoted in advance. Please refer to your Fees Schedule for a breakdown of these.

13.2 In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax affairs by HMRC. Assistance may be provided through insurance policies you hold or via membership of a professional or trade body. Other than where such assurance was arranged through us you will need to advise us of any such insurance cover that you have.  You will remain liable for our fees regardless of whether all or part are liable to be paid by your insurers.

13.3 We will bill monthly and our invoices are due for payment on the due date as shown on the invoice. Our fees are exclusive of VAT which will be added where it is chargeable.  Any disbursements we incur on your behalf and expenses incurred in the course of carrying out our work for you will be added to our invoices where appropriate.

13.4 Unless otherwise agreed to the contrary our fees do not include the costs of any third party, counsel or other professional fees.

13.5 It is our normal practice to ask clients to pay by monthly standing order.

13.6 We reserve the right to charge interest on late paid invoices at the rate of 1% above bank base rates under the Late Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to suspend our services or to cease to act for you on giving written notice if payment of any fees is unduly delayed.  We intend to exercise these rights only where it is fair and reasonable to do so.

13.7 If you do not accept that an invoiced fee is fair and reasonable you must notify us within 21 days of receipt, failing which you will be deemed to have accepted that payment is due.

13.8 In the case of a dispute over the level of fees charged we reserve the right to require that the matter is dealt with through arbitration. We recommend that arbitration is undertaken by the fee arbitration service provided by ICAEW for members. The fee arbitrator will be appointed by the ICAEW; the fee will be as negotiated with the ICAEW arbitrator.

14. Implementation

14.1 We will only assist with implementation of our advice if specifically instructed in writing.

15. Intellectual Property Rights

15.1 We will retain all copyright in any document prepared by us during the course of carrying out the engagement save where the law specifically provides otherwise.

16. Interpretation

16.1 If any provision of the engagement letter or schedules is held to be void, then that provision will be deemed not to form part of this contract.

16.2 In the event of any conflict between these terms of business and the engagement letter or appendices, the relevant provision in the engagement letter or schedules will take precedence.

17. Investment Services

17.1 Investment business is regulated under the Financial Services and Markets Act 2000.

17.2 If, during the provision of professional services to you, you need advice on investments, including insurances, we may have to refer you to someone who is authorised by the Financial Services Authority or licensed by a Designated Professional Body as we are not.

18. Lien

18.1 Insofar as permitted to do so by law or professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.

19. Limitation of Liability

19.1 We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses caused by our negligence or willful default.

19.2 Exclusion of liability for loss caused by others: We will not be liable if such losses, penalties, surcharges, interest or additional tax liabilities are due to the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information or if they are due to a failure to act on our advice or a failure to provide us with relevant information.

19.3 Exclusion of liability in relation to circumstances beyond our control: We will not be liable to you for any delay or failure to perform our obligations under this engagement letter if the delay or failure is caused by circumstances outside our reasonable control.

19.4 Exclusion of liability relating to the discovery of fraud etc.: We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are providing is withheld or concealed from us or wrongly misrepresented to us or from fraudulent acts, misrepresentation or willful default on the part of any party to the transaction and their directors, officers, employees, agents or advisers.  This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures which we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry.

19.5 Indemnity for unauthorised disclosure: You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised disclosure of our advice and opinions, whether in writing or otherwise.  This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it.

19.6 Limitation of aggregate liability: You have agreed that you will not bring any claim of a kind that is included within the subject of the limit against any of our principals or employees; on a personal basis.

20. Money Laundering Regulations 2007

20.1 In accordance with the Proceeds of Crime Act and Money Laundering Regulations 2007 you agree to waive your right to confidentiality to the extent of any report made, document provided or information disclosed to the Serious Organised Crime Agency (SOCA).

20.2 You also acknowledge that we are required to report directly to SOCA without prior reference to you or your representatives if during the course of undertaking any assignment the person undertaking the role of Money Laundering Reporting Officer becomes suspicious of money laundering.

20.3 As with other professional services firms, we are required to identify our clients for the purposes of the UK anti-money laundering legislation.  We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases.

20.4 Copies of such records will be maintained by us for a period of at least five years after we cease to act for the business.

21. Notification

21.1 We shall not be treated as having notice, for the purposes of our accounts & tax responsibilities, of information provided to members of our firm other than those engaged on the specific assignment (for example, information provided in connection with accounting, taxation and other services).

22. Period of Engagement and Termination        

22.1 Unless otherwise agreed in the engagement covering letter our work will begin when we receive your implicit or explicit acceptance of that letter.  Except as stated in that letter we will not be responsible for periods before that date.

22.2 Each of us may terminate this agreement by giving not less than 21 days’ notice in writing to the other party except where you fail to cooperate with us or we have reason to believe that you have provided us or HMRC with misleading information, in which case we may terminate this agreement immediately.  Termination will be without prejudice to any rights that may have accrued to either of us prior to termination.

22.3 In the event of termination of this contract, we will endeavour to agree with you the arrangements for the completion of work in progress at that time, unless we are required for legal or regulatory reasons to cease work immediately.  In that event, we shall not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.

23. Provision of Services Regulations 2009

23.1 In accordance with our professional body rules we are required to hold professional indemnity insurance. Details about the insurer and coverage can be found at www.myaccountancypeople.com or at our offices.

24. Quality of Service

24.1 We aim to provide a high quality of service at all times. If you would like to discuss with us how our service could be improved or if you are dissatisfied with the service that you are receiving please let us know by contacting Paul Barnes.

24.2 We undertake to look into any complaint carefully and promptly and to do all we can to explain the position to you. If we do not answer your complaint to your satisfaction you may take up the matter with the Institute of Chartered Accountants in England and Wales.

25. Reliance on Advice

25.1 We will endeavour to record all advice on important matters in writing. Advice given orally is not intended to be relied upon unless confirmed in writing.  Therefore, if we provide oral advice (for example during the course of a meeting or a telephone conversation) and you wish to be able to rely on that advice, you must ask for the advice to be confirmed by us in writing.

26. Retention of Records

26.1 You have a legal responsibility to retain documents and records relevant to your tax affairs. During the course of our work we may collect information from you and others relevant to your affairs.  We will return any original documents to you if requested.  Documents and records relevant to your affairs are required by law to be retained as follows: Individuals, trustees and partnerships

-   with trading or rental income: 5 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
–   6 years from the end of the accounting period;

26.2 Whilst certain documents may legally belong to you we may destroy correspondence and other papers that we store, electronically or otherwise, which are more than 7 years old. You must tell us if you require the return or retention of any specific documents for a longer period.

27. Third Parties

27.1 Any advice we give you will be supplied on the basis that it is for your benefit only and shall not be disclosed to any third party in whole or part without our prior written consent. It may not be used or relied upon for any other purpose or by any other person other than you without our prior written consent. If our advice is disclosed to any third party (with or without our consent), then we accept no responsibility or liability to that third party for any consequences that may arise to them, should they rely on the advice.

27.2 If it is proposed that any documents or statement which refer to our name, are to be circulated to third parties, please consult us before they are issued.

28. Timetable

28.1 The services we undertake to perform for you will be carried out on a timescale to be determined between us on an ongoing basis.

28.2 The timing of our work will in any event be dependent on the prompt supply of all information and documentation as and when required by us.

Last updated 23 September 2024