PRIVACY POLICY

This Privacy Policy contains our Data Privacy Notice and provides you with details of how Sean Randall Tax will collect, store and use the personal data you supply to it.

In using this website or in contacting us by telephone, email, post or in person in line with the contact details provided by this website, you may provide certain personal data to Sean Randall Tax. By providing such personal data you consent to its use and storage in accordance with the provisions of our Data Privacy Notice, irrespective of whether or not you have entered into any contractual arrangement with us, and the terms of our Data Privacy Notice should be construed accordingly.

This website may provide links to third party websites and equally links to this website may appear on third party websites. This Privacy Policy applies solely to the personal data collected by this website and does not apply to third party websites and services that are not under our control.

Cookies
Cookies are files with a small amount of data that is commonly used as an anonymous unique identifier. These are sent to your browser from the website that you visit and are stored on your computer’s hard drive.

The Website uses these ‘cookies’ to collect information and to improve our services. You have the option to either accept or refuse these cookies, and know when a cookie is being sent to your computer.

Data Privacy Notice
The Data Protection Act 2018 (‘DPA 2018’) and the General Data Protection Regulation (‘GDPR’) impose certain legal obligations in connection with the processing of personal data.

Sean Randall Tax is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows:

Registered office address: 3rd Floor, 45 Albermarle Street, Mayfair, London W1S 4JL.

Telephone number: +44 (0) 20 3442 9742

Email address: sean@seanrandalltax.com

Firm representatives: Sean Randall

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 intend to process personal data for the following purposes:

  • To enable us to provide professional services to you as our client or prospective 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 (Information on the Payer) Regulations 2017 as amended (‘MLR 2017’)).

  • To comply with professional obligations to which we are subject as a member of the Chartered Institute of Taxation.

  • 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.

  • To identify changes in law or tax planning opportunities that may have an impact on you, and to advise you at our discretion of those.

  • To contact you about our services that we feel may be of interest to you.


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, including the provision of professional services under that contract.

  • The processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2017).

  • The processing is necessary for the purposes of the legitimate interests which we pursue, which are equivalent to the purposes listed above.

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 will not request more information than we believe is required.

Categories and source of personal data collected:

  • Personal identifiers, contacts and characteristics (including name, date of birth, email address, phone number, postal address, nationality, place of birth, tax residence status, tax domicile status, national insurance number, unique taxpayer reference etc).

  • Tax documents and information (including tax returns, tax identification numbers and any other transactional and financial information required to provide the professional services you have requested).

  • Answers to our client acceptance questions which relate to our respective legal obligations under the MLR 2017.

We do not routinely process special category data (relating to racial or ethnic origin, political opinions, religious or philosophical beliefs, trade union membership, genetics, biometrics, health, sex life or sexual orientation). However, we may be able to infer or deduce certain special category data based on the information we use to provide the professional services to you, certain special category data may come to light as a result of our discussions with you or third parties with whom you request that we correspond, or in certain circumstances certain special category data may be required in the performance of the professional services you have requested. If you provide any special category data to us, you must provide your explicit consent (orally or in writing) to our processing of any such special category data for the purpose of providing the professional services to you, and you may remove your consent at any time in writing to us.

Information is obtained either from you, your representatives or from a third party where you have directed or permitted us to contact them in this regard, or from publicly accessible sources which we may consult either as part of complying with our legal obligations under MLR 2017 or otherwise in the course of providing the professional services you have requested.

If you are acting in your capacity of Power of Attorney or otherwise acting on someone else’s behalf, we also process personal data relating to that person. You warrant that you have authority to provide such personal data to us.

Website
If you should use our website (www.seanrandalltax.com), we may collect information about your computer, including (where available) your IP address, operating system and browser type, for system administration and to report aggregate information.

We may share your personal data with:

  • HMRC.

  • Any third parties with whom you require or permit us to correspond.

  • Subcontractors.

  • Professional indemnity insurers.

  • Our professional body, the Chartered Institute of Taxation.

  • The Office for Professional Body Anti-Money Laundering Supervisors (‘OPBAS’) in relation to practice assurance and/or the requirements of MLR 2017 (or any similar legislation).

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 Commissioner’s 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.

Your personal data will be securely stored on cloud based IT systems and software hosted by third parties, including Microsoft OneDrive.

Your personal data will be retained in compliance with privacy laws and regulations and will not be retained for longer than required.

You have a legal responsibility to retain documents and records relevant to your tax affairs, and these are required by law to be retained by you.

When acting as a data controller, and in accordance with recognised good practice within the tax and accountancy sector, we will retain all of our documents and records relating to you as follows:

  • Where we enter into a contractual arrangement with you, our policy is to retain your information for seven years after your relationship with us ends, after which it will be deleted or destroyed, unless you inform us that you require the return of any specific document or a longer retention period.

  • Where you decide not to enter into a contractual arrangement with us, we will retain your details for a period of seven years after you provide it to us, after which it will be deleted or destroyed, unless you inform us that you require the return of any specific document or a longer retention period.

Our contractual terms provide for the deletion or destruction of documents as noted above and therefore agreement to the contractual terms is taken as agreement to the retention of records for the above period, and to their deletion or destruction thereafter.

You are responsible for retaining information that we send to you (including details of capital gains base costs and claims and elections submitted) and this will be supplied in the form agreed between us.

We are committed to making sure your personal data is secure. To prevent unauthorised access or disclosure, we have technical and organisational measures in place to safeguard and secure your personal data. All personnel are obliged to respect the confidentiality of your personal data and comply with data privacy law in the UK.

In the event that we subcontract professional services to other firms, we may transfer your personal data to such firms under the terms and conditions of a subcontractor agreement between Sean Randall Tax and those firms, to the extent required to facilitate the performance of those professional services. It is a condition of that subcontractor agreement that the subcontractor adheres to the same standards set by Sean Randall Tax in respect of the confidentiality of your personal data and compliance with data privacy law in the UK.

Under data protection law, you have a right to request access to your personal data that we hold. Such requests are known as ‘subject access requests’ (‘SARs’).

Please provide all SARs in writing marked for the attention of Sean Randall.

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) that we may have given you, for example your national insurance number or your tax reference 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).

We will not charge you for dealing with a SAR.

You can ask someone else to request 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.

You have a right to obtain the rectification of any inaccurate personal data concerning you that we hold. You also have a 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.

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.

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.

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 the 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.

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 professional 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).

We do not intend to use automated decision-making in relation to your personal data.

If you have requested details of the information we hold about you and you are not happy with our response, if you think we have not complied with the GDPR or DPA 2018 in some way, or if you are otherwise concerned about an alleged breach of privacy law or any other regulation, you can complain to us. We will investigate your complaint and provide information about how it will be handled and resolved. Please send any complaints to sean@seanrandalltax.com.

If you are not happy with our response or how we have resolved your complaint, you have a right to lodge a complaint with the ICO.

The ICO’s address is:

Information Commissioner’s Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF

Helpline number: +44 (0)30 3123 1113
ICO website: https://www.ico.org.uk

Last updated Jan 2024