It’s not easy to convey such a policy to you without referring to and using many legal terms and references. That said, we believe in identifying the spirit in which GDPR policy legislation is intended, and we would summarise that as follows;
We will explain to you why we collect your data,
Why we believe we have a legal basis to collect it,
How long we will keep it on record for,
What we do with it,
Who we may share it with,
How we try and keep it safe,
What prompt and concise actions we will take should the data we store and or process is ever obtained from us unlawfully, exposed to unnecessary risk or threatened in any way.
What rights you have to see and change anything we keep about you and how long you wish us to keep it for.
Once we have explained the above we would like to think that you have all the information you need in order to make an informed decision whether to consent to us collecting and processing your data known as ‘OPTING IN’ This Policy sets out the duties of us, Brilliant Accountants Ltd, 09614811 (“the Company”) regarding data protection and the rights of individuals, organisations, companies (“data subjects”) in respect of their personal data under EU Regulation 2016/679 General Data Protection Regulation (“GDPR”).
The GDPR defines “personal data” as any information relating to an identified or identifiable natural person
(a “data subject”); an identifiable natural person is one who can be identified, directly or indirectly, in
particular by reference to an identifier such as a name, an identification number, location data, an online
identifier, or to one or more factors specific to the physical, physiological, genetic, mental, economic,
cultural, or social identity of that natural person.
Having analysed the GDPR, we believe that we are classed as both Data Collectors and Data Processors.
The procedures and principles set out herein will be followed at all times by the Company, its employees, agents, contractors, or other parties working on behalf of the Company.
The GDPR seeks to ensure that personal data is processed lawfully, fairly, and transparently, without
adversely affecting the rights of the data subject.
The data subject has given consent to the processing of their personal data for;
2.1, The processing is necessary for the performance of a contract or agreement or for a supply of service to
which the data subject is a party.
The processing is necessary for the purposes of the legitimate interests pursued by the data controller or by a third party, except where such interests are overridden by the fundamental rights and freedoms of the data subject which require protection of personal data, in particular where the data subject is a child.
If the personal data in question is “special category data” (also known as “sensitive personal data”) for example, data concerning the data subject’s race, ethnicity, politics, religion, trade union membership, genetics, biometrics (if used for ID purposes), health, sex life, or sexual orientation), at least one of the following conditions must be met:
The following are some, but not limited to regular types of personal data we collected, hold, and process.
|Reference||Data Type||Purpose of Data|
|Per 1||Names||To identify and communicate with a Data Subject|
|Per 2||Address||To identify and communicate with a Data Subject|
|Per 3||Email Address||To identify and communicate with a Data Subject|
|Per 4||Contact Tel Nos||To identify and communicate with a Data Subject|
|Bus 1||Company Name & Details||To identify and communicate with a Business|
|Bus 2||Company Name & Details||To provide the business with a quotation|
|Acc 1||Accounting Activities||To perform services as part of an agreement/contract with you|
|HRD 1||High Risk Data||Copies of passports, driving licences, National Insurance details|
|HRD 2||High Risk Data||Bank Card and Internet Banking details|
We currently have no such data other than on any individuals Nationality which in some cases will already be in the public domain.
We do not supply (or intend to) our products or services to anyone under the age of 18 years of age.
The GDPR sets out the rights applicable to data subjects, details of such key rights are covered i n sections 7, 18, 19 , 20 and 21.
Where personal data is collected directly from data subjects, those data subjects will be informed of its purpose at the time of collection; and where personal data is obtained from a third party, the relevant data subjects will be informed of its purpose:
7.1, if the personal data is used to communicate with the data subject, when the first communication is made;
or 7.2, if the personal data is to be transferred to another party, before that transfer is made; or
7.3, as soon as reasonably possible and in any event not more than one month after the personal data is obtained.
The following information shall be provided:
7.4, Details of the Company including, but not limited to, the identity of its Data Protection Officer;
7.5, The purpose(s) for which the personal data is being collected and will be processed (as detailed in sections 3, 4, 10 and16 of this Policy) and the legal basis justifying that collection and processing;
7.6, Where applicable, the legitimate interests
upon which the Company is justifying its collection and processing of the personal data;
7.7, Where the personal data is not obtained directly from the data subject, the categories of personal data collected and processed;
7.8, Where the personal data is to be transferred to one or more third parties, details of those parties;
Where the personal data is to be transferred to a third party that is located outside of the European Economic Area (the “EEA”), details of that transfer, including but not limited to the safeguards in place (see Part 17 of this Policy for further details);
Details of data retention;
7.9, Details of the data subject’s rights under the GDPR;
7.10, Details of the data subject’s right to withdraw their consent to the Company’s processing of their personal data at any time;
Details of the data subject’s right to complain to the Information Commissioner’s Office (the “supervisory authority” under the GDPR);
7.11, Where applicable, details of any legal or contractual requirement or obligation necessitating the collection and processing of the personal data and details of any consequences of failing to provide it;
and details of any automated decision-making or profiling that will take place using the personal data, including information on how decisions will be made, the significance of those decisions, and any consequences.
The Company will only collect, and process personal data shown in sections 3, 4 and 11 for the extent necessary to perform the task in which it was collected for or until the data subject is notified. The data will be monitored by us on a regular basis but no later than every 3 Months from the date it was first collected.
The Company shall carry out Data Protection Impact Assessments (DPIA’s) which will be overseen by our Data Protection Officer. We will consider risks posed to data subjects resulting in collection and processing of data both from within our company and to the company. Various manual and or electronic storage and protection systems and facilities are at our disposal and we will make decision on the suitability of which systems and facilities to use.
We may as part of our collection, storage and processing of data, interface with other individuals, organisations or businesses (referred to as Third Party Processors) in order to perform the task in which it was collected for. Third Party processors will be expected to fulfil the criteria set out to them by our DPO. The Third Party’s own GDPR policies will be regularly monitored in order that they meet the ongoing legislation. We will never sell your data to any other persons/companies/organisations.
If you wish to be provided with details of all of the Third Party processors we have used or are likely to
use that have or are likely to process your data then please contact our DPO who will provide that
information to you without any charges to you whatsoever.
Some of our regularly used Third Party processors include the following;
|Organisation||Data Type||Purpose of processing|
|Sage||Cloud Accounting||To perform services as part of an agreement/contract/service with you|
|Intuit||Cloud Accounting||To perform services as part of an agreement/contract/service with you|
|Xero||Cloud Accounting||To perform services as part of an agreement/contract/service with you|
|Companies House||Accounts Info/filing||To perform services as part of an agreement/contract/service with you|
|HMRC||Various||To perform services as part of an agreement/contract/service with you|
|HMRC||Accounts filing||To perform services as part of an agreement/contract/service with you|
|Moneysoft||Payroll||To perform services as part of an agreement/contract/service with you|
|Tax Filer||Accounts filing||To perform services as part of an agreement/contract/service with you|
|Any Desk||Remote Desktop Support||To perform services as part of an agreement/contract/service with you|
The Company shall ensure that the following measures are taken with respect to all communications and other transfers involving personal data:
12.1, All emails containing personal data with attachments will only be transmitted over secure networks.
Password protection may or may not be applied.
12.2, All emails containing high risk data with attachments will only be transmitted over secure networks. Password protection may or may not be applied.
12.3, Where personal data is to be transferred in hardcopy form it should be passed directly to the recipient or sent using hand delivery, secure courier, normal post or registered post.
12.5, All personal data to be transferred physically, whether in hardcopy form or on removable electronic media shall be transferred in a suitable container marked “confidential”.
The Company shall ensure that the following measures are taken with respect to the storage of personal data:
13.1, All electronic copies of personal data should be stored securely using recognised branded software and
password protected where possible.
13.2, All hardcopies of personal data, along with any electronic copies stored on physical or removable media should be stored securely in a locked box, drawer, cabinet, or similar;
13.3, All personal data stored electronically will be backed up instantly (cloud based) additionally removable media will be backed up no later than every 90 days.
13.4, No personal data should be stored on any mobile device (including, but not limited to, laptops, tablets, and smartphones), whether such device belongs to the Company or otherwise without the formal written approval our DPO and, in the event of such approval, strictly in accordance with all instructions and limitations described at the time the approval is given, and for no longer than is absolutely necessary.
13.5, No personal data should be transferred to any device personally belonging to a company employee and personal data may only be transferred to devices belonging to agents, contractors, or other parties working on behalf of the Company where the party in question has agreed to comply fully with the letter and spirit of this Policy and of the GDPR (which may include demonstrating to the Company that all suitable technical and organisational measures have been taken).
When any personal data is to be erased or otherwise disposed of for any reason (including where copies have been made and are no longer needed), it should be securely deleted, shredded and disposed of. For further information on the deletion and disposal of personal data, please refer to the Company’s Data Retention Policy.
The Company shall ensure that the following measures are taken with respect to the use of personal data:
15.1, No personal data may be shared informally and if an employee, agent, sub-contractor, or other party
working on behalf of the Company requires access to any personal data that they do not already have access
to, such access should be formally requested from our DPO.
15.2, No personal data may be transferred to any employees, agents, contractors, or other parties, whether such parties are working on behalf of the Company or not, without the authorisation of from our DPO.
The Company shall ensure that the following measures are taken with respect to IT and information security:
16.1, Any passwords used to protect personal data should be changed regularly and should not use words or
phrases that can be easily guessed or otherwise compromised. All passwords must contain a combination of
uppercase and lowercase letters, numbers, and symbols. All software used by the Company is designed to
require such passwords.;
16.2, Under no circumstances should any passwords be written down or shared between any employees, agents, contractors, or other parties working on behalf of the Company, irrespective of seniority or department. If a password is forgotten, it must be reset using the applicable method. IT staff do not have access to passwords;
16.3, All software (including, but not limited to, applications and operating systems) shall be kept up-to-date. The Company’s IT staff shall be responsible for installing any and all security-related updates not more than 3 months after the updates are made available by the publisher or manufacturer or as soon as reasonably and practically possible, unless there are valid technical reasons not to do so; and
The Company may from time to time transfer (‘transfer’ includes making available remotely) personal data to countries outside of the EEA. But only if The transfer is necessary for the performance of a contract/agreement/service between the data subject and the Company (or for pre-contractual steps taken at the request of the data subject);
When Personal Data retention is no longer required by us, all reasonable steps will be taken to erase or
otherwise dispose of it without delay. In the event that a business relationship with a client is ended
(Cessation Of Services, for whatever reasons) we aim to permanently destroy/delete all Personal Data we hold
on record within 45 days of the relationship
ending or as soon as relevant information has been provided to another professional (handover process)
whichever is the earlier. You are encouraged to note
that upon our services to you ceasing (for whatever reason) you are responsible for ensuring that you have
in your possesion all information (not just returned personal data) that you or a future appointed
professional may need to refer to in the future.
Where we have supplied accountancy software to you (either billed separately or included in a monthly fee) and you do not wish to use that software any longer we may need your assistance in requesting permanent deletion with the relevant Third Party.
Data subjects may make subject access requests (“SARs”) at any time to find out more about the personal data which the Company holds about them, what it is doing with that personal data, and why. Employees wishing to make a SAR should do using a Subject Access Request Form, sending the form to the Company’s Data Protection Officer.
Responses to SARs shall normally be made within one month of receipt, however this may be extended by up to two months if the SAR is complex and/or numerous requests are made. If such additional time is required, the data subject shall be informed.
All SARs received shall be handled by the Company’s Data Protection Officer.
The Company does not charge a fee for the handling of normal SARs. The Company reserves the right to charge reasonable fees for additional copies of information that has already been supplied to a data subject, and for requests that are manifestly unfounded or excessive, particularly where such requests are repetitive.
Data subjects have the right to object to the Company processing their personal data based on legitimate interests, direct marketing (including profiling), and processing for scientific and/or historical research and statistics purposes.
Where a data subject objects to the Company processing their personal data based on its legitimate interests, the Company shall cease such processing immediately, unless it can be demonstrated that the Company’s legitimate grounds for such processing override the data subject’s interests, rights, and freedoms, or that the processing is necessary for the conduct of legal claims.
Where a data subject objects to the Company processing their personal data for direct marketing purposes, the Company shall cease such processing immediately.
Where a data subject objects to the Company processing their personal data for scientific and/or historical research and statistics purposes, the data subject must, under the GDPR, “demonstrate grounds relating to his or her particular situation”. The Company is not required to comply if the research is necessary for the performance of a task carried out for reasons of public interest.
The Company does not currently use personal data in automated decision-making processes.
Data subjects have the right to request that the Company erases the personal data it holds about them in the following circumstances:
21.1, It is no longer necessary for the Company to hold that personal data with respect to the purpose(s) for
which it was originally collected or processed;
21.2, The data subject wishes to withdraw their consent to the Company holding and processing their personal data;
21.3, The data subject objects to the Company holding and processing their personal data (and there is no overriding legitimate interest to allow the Company to continue doing so) (see Part 18 of this Policy for further details concerning the right to object);
21.4, The personal data has been processed unlawfully;
21.5, The personal data needs to be erased in order for the Company to comply with a particular legal obligation; or.
21.6, The personal data is being held and processed for the purpose of providing information society services to a child.
Unless the Company has reasonable grounds to refuse to erase personal data, all requests for erasure shall be complied with, and the data subject informed of the erasure, within one month of receipt of the data subject’s request. The period can be extended by up to two months in the case of complex requests. If such additional time is required, the data subject shall be informed.
In the event that any personal data that is to be erased in response to a data subject’s request has been disclosed to third parties, those parties shall be informed of the erasure (unless it is impossible or would require disproportionate effort to do so).
The Company currently does not use personal data for profiling purposes.
24.1, All personal data breaches must be reported immediately to the Company’s Data Protection
24.2, 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 must 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.
24.3, In the event that a personal data breach is likely to result in a high risk (that is, a higher risk than that described under Part 24.2) 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.
The effective date of this policy is 14th May 2018. No part of this Policy shall have retroactive effect and shall thus apply only to matters occurring on or after this date. The policy is due for an optional review no later than the 31st December 2021.