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Privacy Policy

Macrays Accountants & Business Advisers - Privacy Policy Statement

Macrays Accountants & Business Advisers is the trading name of Macrays Limited, licenced to provide services in accountancy, taxation and related business services in the UK by The Association of Accounting Technicians.

This Privacy Policy Statement explains how we obtain, store and process all data we use – with particular emphasis on personal data, in compliance with regulations relating to The General Data Protection Regulations (GDPR).

DATA PRIVACY AND THE SCOPE OF OUR SERVICES

As Accountants we will be collecting data from our business clients and processing it in order to provide a range of services. This data will be a mix of business data, which does not fall within the scope of General Data Protection Regulations (GDPR) and personal data which does. Macrays will obtain, retain and process data required for the fulfilment of its contractual and legal obligations. For this reason we have laid out the nature and policy approach for each of the categories covered by our services:

1. Limited Companies – Accounts Preparation and Company Tax

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service.

All such information shall be treated by Macrays as strictly private and confidential. However, in order to fulfill statutory duties it will be necessary to submit accounts information to Companies House in compliance with current Companies Acts legislation, while complying with statutory time deadlines. It will also be necessary to submit completed Corporation Tax returns to HMRC within statutory time deadlines.

In the event of enquiries by HMRC it may be necessary to provide further detailed information.

Most of the information dealt with within the scope of this service will relate to data of a strictly business or corporate nature. However, incidental to necessary analysis and reconciliation work it is inevitable that there will be some personal data, particularly that which is linked to payroll for employees and for company Directors. It is also possible that other personal data relating to the Directors will be present with the records Macrays receives.

All data, whether corporate or personal, will be treated with the same highest standards of care and confidentiality.

This information will never be passed on to third parties other than for the purpose of satisfying the (client) company’s minimum legal obligations.

Books and records provided to us by clients will be returned, in full, to clients after all work for a particular trading period has been completed. These records will be stored securely at our premises while they await collection or delivery. Macrays advice is that clients take back their records and keep them for a period of six years following the year to which they relate.

All our own notes and working papers will be retained by us for a period of six years following the tax year to which it relates. This retention will be solely for the purpose of dealing with any enquiries HMRC have a right to pursue during that time. After that period said data will be securely erased or disposed of, as appropriate.

In the meantime all computerised data will be stored in a high-encryption storage facility. Any paperwork will be stored in a secure storage facility.

2. Partnerships and Sole Traders – Accounts Preparation

We will only request, from our clients, that information considered necessary for the purpose of fulfilling our duties.

All such information shall be treated by Macrays as strictly private and confidential. However, in order to fulfill statutory duties it will be necessary to submit accounts and other personal income and expenditures information in the form of Personal Tax Returns and, where appropriate, Partnership Tax Returns to HMRC in accord with statutory time deadlines.

In the event of enquiries by HMRC it may be necessary to provide further detailed information All data relating to Partnerships, Partners and Sole-Traders is, for GDPR purposes considered to be personal data and will be treated with the highest standards of care and confidentiality.

This information will never be passed on to third parties other than for the purpose of satisfying the (client) business and personal minimum legal obligations.

Books and records provided to us will be returned, in full, to clients after all work for a particular trading period has been completed. Such records will always be securely stored while they await collection by or delivery back to clients. Macrays advice is that clients take back their records and keep them for a period of six years following the year to which they relate.

All our own notes and working papers will be retained by us for six years following the tax year to which they relate. This retention will be solely for the purpose of dealing with any enquiries HMRC have a right to pursue during that time. After that period said data will be securely erased or disposed of, as appropriate.

In the meantime all computerised data will be stored in a high-encryption storage facility. Any paperwork will be stored in secure storage facilities.

3. Tax Return submission

In order to complete Personal Tax Returns we will need our clients to complete and send back to us our own simplified standard questionnaire forms and we may also need to see copies of various supporting documents. These might include dividend certificates, interest received statements, pensions contribution certificates etc. We would ask that clients provide us with copies only – this ensures security of the original documents and will obviate the need to return them. We will then process the information provided to us for the purposes of preparing and submitting tax returns only. The information provided to us will not be used for any other purposes.

Once Tax returns have been submitted all our completed forms and copied documents will be retained by us for six years following the tax year to which they relate. This retention will be solely for the purpose of dealing with any enquiries HMRC have a right to pursue during that time. After that period said data will be securely erased or disposed of, as appropriate.

4. Payroll processing

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

However, we will pass on to HMRC all payroll and employee information routinely required and occasionally requested. Pension contribution information will, where appropriate, also be routinely passed on to the "Pension Provider" nominated by the Owners or Directors of the business.

Payslips, details of sums due to HMRC in respect of Income Tax and National Insurance contributions and annual pay summaries for employees will be securely communicated to employer clients. This will facilitate proper communication of pay and deductions to employees and timely payment of sums due to HMRC.

Where appropriate, Macrays will also advise as to the total amount and timing of pension contributions to be passed on to the organization administering the Employee Pension Scheme for the business and its employees.

Macrays may also pass on personal data where it is legally required to do so by tax authorities, law enforcement agencies etc.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

All payroll and employee related data will be retained for six years following the tax year to which it relates. This retention will be solely for the purpose of dealing with any enquiries HMRC have a right to pursue during that time. After that period all employee data will be securely erased or disposed of, as appropriate.

In the meantime all computerised data will be stored in a high-encryption storage facility.

5. Pensions administration

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

Pensions information, for those employees who make or have made pension contributions, will be held within the appropriate portal of the web-site of the pension provider. Said information will be password protected. Macrays will have access to this site although this will be limited to basic personal identity and contributions information in common with the payroll system. Macrays will not have access to any fund valuations data relating to individual employees.

Access to this site allows Macrays to inform the Pension Provider of monthly contributions thus enabling the smooth running of the pensions scheme.

Information held on the Pensions Provider's website is entirely in their control and therefore Macrays has no power to amend or erase historical data.

6. Book-keeping and VAT return submission - Limited Companies

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

Most of the information dealt with within the scope of this service will relate to data of a strictly business or corporate nature. However, it is possible that processing will include some personal data, particularly that which is linked to payroll for employees and for company Directors. It is also possible that other personal data relating to the Directors will be present with the records Macrays receives.

All data, whether corporate or personal, will be treated with the same highest standards of care and confidentiality.

This information will never be passed on to third parties other than for the purpose of satisfying the (client) company’s minimum legal obligations.

Prime records provided to us by clients will be returned, in full, to clients after all work for a particular set of accounts has been completed. Although we might securely store these records while they await collection or delivery, Macrays advice is that clients take back their records and keep them for six years following the year to which they relate.

7. Book-keeping and VAT return submission – Partnerships and Sole Traders

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

Given that these businesses are not corporate entities, all records in this context must be considered to be personal data. This will also be true of data which is linked to payroll for employees.

All data will be treated with the same highest standards of care and confidentiality.

This information will never be passed on to third parties other than for the purpose of satisfying the client's minimum legal obligations.

Prime records provided to us by clients will be returned, in full, to clients after all work for a particular set of accounts has been completed. Although we might securely store these records while they await collection or delivery, Macrays advice is that clients take back their records and store them for six years following the year to which they relate.

8. Construction Industry Scheme (CIS) processing

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

However, we will pass on to HMRC all CIS and subcontractor information routinely required and occasionally requested.

Where appropriate, deduction certificates and annual summaries will be securely communicated to the (contractor) clients for the purposes of passing on to subcontractors.

Macrays may also pass on personal data where it is legally required to do so by tax authorities, law enforcement agencies etc.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

All CIS related data will be retained for six years following the tax year to which it relates. This retention will be solely for the purpose of dealing with any enquiries HMRC have a right to pursue during that time. After that period all employee data will be securely erased or disposed of, as appropriate.

In the meantime all computerised data will be stored in a high-encryption storage facility. Any paperwork will be stored in a secure storage facility.

9. Tax planning and consultancy

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

Any documentation supplied to us and notes and correspondence generated by us will be securely stored until the appropriate time for erasure but, in any event, not longer than six years following the year to which they relate.

10. HMRC enquiries

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

However, we will pass on to HMRC all information required to answer questions raised.

For limited company tax returns most, but not all, of the data will be of a commercial rather than a personal nature. For partnership and sole trader tax enquiries and for personal tax return enquires all data will be considered to be of a personal nature.

Macrays may also pass on personal data where it is legally required to do so by tax authorities, law enforcement agencies etc.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

All information borrowed from the client will be returned to the client for storage for a period of six years following the year to which the data relates.

11. Responding to ad-hoc client questions and help requests

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private and confidential with all information being obtained, retained and processed securely.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

12. Statutory Services and Company confirmation statements

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private and confidential with all information being obtained, retained and processed securely.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

13. Company Formations

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private and confidential with all information being obtained, retained and processed securely.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

14. Share transactions

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private and confidential with all information being obtained, retained and processed securely.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

15. Fee Protection Insurance agency/administration

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private & confidential with all information being obtained, retained and processed securely.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

16. Business consultancy

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private and confidential with all information being obtained, retained and processed securely.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

17. Financial references

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private and confidential with all information being obtained, retained and processed securely.

Information will only be passed onto third parties following explicit instructions to do so by the client.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

18. All other services

We will only request, from our clients, information considered necessary for the purpose of fulfilling our duties with regard to this service. All such information shall be treated by Macrays as strictly private and confidential.

All communications relating to this service will be treated as private and confidential with all information being obtained, retained and processed securely.

Under no other circumstances will Macrays pass on, communicate, process or use data provided by the client for any other purposes than those stated above.

19. Newsletter Information Service

As an additional service, to clients and non-clients alike, we publish both a Tax Newsletter and a Business Newsletter. These are sent only to those business owners who have shown an interest in our services in the past. We will therefore continue to send these to current and future interested parties. However, any recipient can at any time unsubscribe from this service.

For this service we retain only the email addresses of the recipients. Many of these are clients and therefore this is implicitly included within our overall contractual service. For non-clients we hold email addresses on a "legitimate interest basis". Our newsletters are intended to be informative documents which we reasonably expect to be of genuine value and benefit to our readership. Some of the email addresses we hold for this service were sourced from mailing data used by a marketing company whose services we use.

THE DATA WE HOLD AND PROCESS – YOUR RIGHTS

Your right to be informed

This privacy statement provides detailed of information we hold, how we use it and how we keep it secure.

Your right of access

You can ask for a copy of all information we hold about you. If you would like a copy of some or all of your personal information please write to Wendy Crayden, Macrays, Lancaster House, Sopwith Crescent, Wickford, Essex SS11 8YU) or email Macrays (office@macrays.co.uk). We will respond to your request within one month.

Your right to rectification

Should you feel that any information we hold is incorrect you can ask us to put this right and we will do this within one month.

The right to erasure

You can ask to have all data we hold for you removed from our files. The only circumstances where we might object are where we can show legitimate grounds for the processing which override your interests, rights and freedoms or the data is held for potential legal defence claims.

The right to restrict processing

You have a right to forbid us from processing your personal data – though it should be pointed out that where any clients indicate they no longer require our services, we will automatically cease any personal data processing. The only exception to this would be our email newsletter service which recipients can "unsubscribe" from at any time.

The right to data portability

You have the right to receive personal data we hold for you in a format which will enable you to transmit that data to another "Controller" of data where processing is based on consent or on a contract and is carried out by automated means.

The right to object

You can object to your personal data being processed where it is based on "legitimate interests" or direct marketing.

(Legitimate Interest applies where the processor uses data in ways the subject would reasonably expect and with minimal privacy impact or where there is compelling justification for the processing)

We can only refuse where we can demonstrate legitimate legal grounds which override your interests, rights, and freedoms or where processing is for establishment, exercise or defense of legal claims.

Your right to lodge a complaint

As mentioned above, we are members of The Association of Accounting Technicians, which is our licencing body. You have the right complain to this institution in the event you are unhappy with the way we obtain, store or process your personal data.

Automated Decision Making and Processing

Macrays does not currently carry out any processing in this way.

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