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,
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.
2, Our lawful and legitimate reasons for collecting your data under GDPR
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:
3, Personal Data collected, stored and Processed
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|
4, Special Category Data (also known as “sensitive personal data”) collected and processed
We currently have no such data other than on any individuals Nationality which in some cases will already be in the public domain.
5, Our policy regarding collecting and processing children’s data
We do not supply (or intend to) our products or services to anyone under the age of 18 years of age.
6, The Rights of Data Subjects
The GDPR sets out the following rights applicable to data subjects (please refer to the parts of this policy indicated for further details):
6.1, The right to be informed (Part 7). 6.2, The right of access (Part 19); 6.3, The right to rectification (Part 21); 6.4, The right to erasure (also known as the ‘right to be forgotten’) (Part 21); 6.5, The right to restrict processing (Part 21); 6.6, The right to data portability (Part 23); 6.7, The right to object (Part 20); and Rights with respect to automated decision-making and profiling (Parts 20 and 22).
7, Keeping Data Subjects Informed
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.
8, Accuracy of data and the updating of it
The Company will only collect, and process personal data shown in sections 3 and 4 above 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.
9, Impact assessments we undertake
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.
10, Our Data Protection Officer
Our nominated Data Protection Officer (DPO) is Andrew Makin who can be contacted by email firstname.lastname@example.org or by writing to Suite 29, Milton Keynes Business Centre, Linford Wood, Milton Keynes MK14 6GD. Systems will be in place that in the event that our Data Protection Officer is unavailable your enquiries will be directed to suitably qualified individuals within our organisation. Our DPO will be responsible for overseeing the collection and processing of data including relevant third party processors.
11, Third Party Data Processing
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|
12, Data Security – Transferring Personal Data and Communications
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 will be password protected if containing high risk data.
12.2, All emails containing personal data must be marked “confidential”;
12.3, Personal data may be transmitted over secure networks only; transmission over unsecured networks is not permitted in any circumstances;
12.4, 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”.
13, Data Security – Storage
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.
13.2, All hardcopies of personal data, along with any electronic copies stored on physical, removable media should be stored securely in a locked box, drawer, cabinet, or similar;
13.3, All personal data stored electronically should be backed up every 14 days with backups stored onsite and/or offsite. All backups should be stored securely using recognised branded software and password protected.
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; and
13.5, No personal data should be transferred to any device personally belonging to an 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).
14, Data Security – Disposal
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.
15, Data Security – Use of Personal Data
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.
16, Data Security – IT Security
The Company shall ensure that the following measures are taken with respect to IT and information security:
16.1, All 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
17, Transferring Personal Data to a Country Outside the EEA
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);
18, Data Retention
The Company shall not keep personal data for any longer than is necessary in light of the purpose or purposes for which that personal data was originally collected, held, and processed. When personal data is no longer required, all reasonable steps will be taken to erase or otherwise dispose of it without delay.
19, Data Subject Access Rights
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.
20, Objections to Personal Data Processing and or intervention required to clarify decisions taken (Automated Decision Making)
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.
21, Erasure or the ‘right to be forgotten’ or restrictions of Personal Data
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.
23, Data Portability
23.1, The Company processes personal data using automated means such as such as logging in to an online account and migrating your data.
23.2, Where data subjects have given their consent to the Company to process their personal data in such a manner, or the processing is otherwise required for the performance of a contract/agreement/service between the Company and the data subject, data subjects have the right, under the GDPR, to receive a copy of their personal data and to use it for other purposes (namely transmitting it to other data controllers).
23.3, To facilitate the right of data portability, the Company shall make available all applicable personal data to data subjects in the following formats: 1.1.1 MS Word, (Docx) / Comma Separated Values (CSV) / Portable Document Format (PDF)
24, Data Breach Notification
24.1, All personal data breaches must be reported immediately to the Company’s Data Protection Officer.
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.
25, Policy Implementation
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 30th September 2020.