Introduction

This notice describes how we collect and use personal data about you, in accordance with the Data Protection Act 2018 (DPA 2018) and the UK General Data Protection Regulation (UK-GDPR) and any other national implement laws, regulations, secondary legislation, as amended or updated from time to time, in the UK (Data Protection Legislation).

Fairway Tax and Accounting Limited (Fairway) is the data controller within the meaning of UK-GDPR and we process personal data. Fairway is registered in England and Wales under number 14998132 and our registered office is 11c Alma Road, Snettisham, King’s Lynn, PE31 7NY. Gary Eves, Director is the Data Protection Officer and can be contacted at the registered office address.

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. The additional schedule should be read in conjunction with this privacy notice.

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.

We have appointed a Data Protection Point of Contact who is responsible for assisting with enquiries in relation to this privacy notice or our treatment of your personal data. Should you wish to contact our Data Protection Point of Contact you can do so using the contact details noted in the Contact Us section of this notice.

This will also include any subsidiaries which may be formed from time to time.

The purposes for which we intend to process personal data 
We intend to process personal data for the following purposes:

• To enable us to supply professional services to you as our client.
• This includes processing your personal data where you are an employee, subcontractor, supplier or customer of 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 Regulations (Information on the Payer) Regulations 2017 (MLR 2017).
• To comply with professional obligations to which we are subject.
• 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.
• Seek your thoughts and opinions on the services we provide and notify you about any changes to our services.
• To contact you about other services we provide which may be of interest to you if you have consented to us doing so, including marketing, business development, statistical and management purposes.

Please note that we may process your personal data for more than one lawful basis depending on the specific purpose for which we are using your data.

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. The Money
  Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017)
• The processing is necessary for the purpose of the following legitimate interest 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.

We may also process your personal data without your knowledge or consent, in accordance with this notice, where we are legally required or permitted to do so.

Categories of personal data collected

• Your personal details (such as your name and/or address).
• Your financial details (such as bank account, salary and other income).
• Details of contact we have had with you in relation to the provision, or the proposed provision, of our services.
• Details of any services you have received from us.
• Our correspondence and communications with you.
• Information about any complaints and enquiries you make to us.
• Information from research, surveys and marketing activities.
• Information we receive from other sources, such as from fraud prevention agencies, for example court records of debt, judgements and bankruptcies. Information from other publicly available sources as well as information on any associates you may have, which relate to the service(s) being provided.
• Personal data about other individuals (i.e. spouse or company secretary/director), you must have their authority to provide their personal data to us and share this data protection statement with them beforehand, together with details of what you have agreed on their behalf.

For users of our website:

• Information about your computer and about your visits to and use of our website (including your IP address, geographical location, browser type and version, operating system, referral source, length of visit, page views and website navigation paths).
• Information that you provide to us when registering with our website (including your email address).
• Information you provide when completing your profile on our website.
• Information that you provide to us for the purpose of subscribing to our email notifications and/or newsletters.
• Information that you provide to us when using the services on our website, or that is generated in the course of the use of those services (including the timing, frequency and pattern of service use).
• Information contained in or relating to any communication that you send to us or send through our website.
• Any other personal information that you choose to send us.

Source of personal data collection
We obtain personal data about you, for example, when:

• You request a proposal from us in respect of the services we provide.
• You or your employer or our clients engage us to provide our services and also during the provision of those services.
• You contact us by email, telephone, post (for example when you have a query about our services).
• You use our website or submit information to us via our website forms. In addition we collect some limited personal data via the use of cookies on our website – refer to Cookie Policy on our website for further information)
• From third parties and/or publicly available resources (i.e. Companies House).

Persons/organisations to whom we may give personal data
We may share your personal data with:

• His Majesty’s Revenue and Customs (HMRC)
• Any third parties with whom you require or permit us to correspond.
• Subcontractors (as agreed with you prior to engagement)
• An alternate appointed by us in the event of incapacity or death.
• Tax insurance providers
• Professional indemnity insurers

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 Commissioners 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
Your personal data will be processed in the EEA 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 your personal data for as long as is necessary to fulfil the purpose for which it is collected.

When assessing what retention period is appropriate of your personal data, we take into consideration:

• The requirements of our business and the services provided.
• Any statutory or legal obligations.
• The purpose for which we originally collected the personal data.
• The lawful grounds on which we based our processing.
• The types of personal data we have collected.
• The amount and categories of your personal data.
• Whether the purpose of the processing could be reasonably fulfilled by other means.

Where we act as a data processor as defined in the DPA 2018 we will delete or return all personal data to the data controller as agreed with the controller.

Requesting personal data we hold about you (Subject Access Requests)
You have the right to request access to your personal data that we hold. Such requests are known as Subject Access requires (SARS). We will not charge you for dealing with a SAR.

Please provide all SARs in writing marked for the attention of the Data Protection Officer.

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) 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).

You can ask someone else to request the 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 the 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 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.

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 UK-GDPR or DPA 2018 in some other way, you can complain to us. Please send any complaints to:

Data Protection Officer
Fairway Tax and Accounting Ltd
11C Alma Road
Snettisham
Norfolk
PE31 7NY

If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).