PRIVACY NOTICE issued by CloudAccounts & Tax Limited

 

Introduction

 

The Data Protection Act 2018 (“DPA 2018”) and the EU General Data Protection Regulation (“EU GDPR”) impose certain legal obligations in connection with the processing of personal data.

 

CloudAccounts & Tax Limited is a controller within the meaning of the EU GDPR. 

 

The firm’s contact details are as follows:

 

CloudAccounts & Tax Limited

13 Adelaide Road

Dublin 2

D02 P950

 

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.

 

Where we act as a processor on behalf of a controller (for example, when processing payroll), we provide an additional schedule setting out required information. That additional schedule should be read in conjunction with this privacy notice.

 

The purposes for which we process personal data.

 

We process personal data for the following purposes:

• to enable us to supply professional services to you as our client.

• to fulfil our obligations under relevant laws in force from time to time under the Criminal Justice (Money Laundering and Terrorist Financing) Acts 2010 to 2018,

• to comply with professional obligations to which we are subject as a member of Chartered Accountants Ireland, and The Irish Tax Institute

• 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 contact you about other services we provide which may be of interest to you if you have consented to us doing so.

 

The legal bases for our intended processing of personal data

 

We rely on the following legal bases in order to process your personal data:

• occasionally we will rely on your consent to process your personal data but only if we have contacted you beforehand and asked you to agree.

• the processing is necessary for the performance of our contract with you so that we can deliver our services to you.

• the processing is necessary for compliance with legal obligations to which we are subject (e.g. the Criminal Justice (Money Laundering and Terrorist Financing) Acts 2010 to 2018)

• the processing is necessary for our legitimate interests, such as: investigating/defending legal claims, recovering debts owed to us, keeping our client records up to date and to develop our services and grow our business.

• 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.

 

Persons/organisations to whom we may give personal data

 

We may share your personal data with:

• The Revenue Commissioners (Revenue)

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

• subcontractors - an alternate appointed by us in the event of incapacity or death. 

• tax insurance providers

• professional indemnity insurers

• our professional body (Chartered Accountants Ireland and The Irish Tax Institute) and/or Anti-Money Laundering Supervisory bodies in relation to practice assurance and/or the requirements of Criminal Justice (Money Laundering and Terrorist Financing) Acts 2010 to 2018

• other professional consultants and service providers

 

If the law allows or requires us to do so, we may share your personal data with:

• An Garda Siochana and law enforcement agencies courts and tribunals

• the Data Protection Commission (“DPC”).

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 EU

 

Your personal data may be transferred outside of the EU for processing reasons only. These transfers are covered under Standard Contractual Clauses (SCCs) and all due diligence was considered when initiating these processes. 

 

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 all of our records relating to you as follows:

• where tax returns have been prepared it is our policy to retain information for six years from the end of the tax year to which the information relates

• where ad hoc advisory work has been undertaken it is our policy to retain information for six years from the date the business relationship ceased.

• where we have an ongoing client relationship, data which is needed for more than one year’s tax compliance (e.g. capital gains base costs and claims and elections submitted to Revenue) is retained throughout the period of the relationship but will be deleted four years after the end of the business relationship unless you as our client ask us to retain it for a longer period.

• Our contractual terms provide for the destruction of documents after six years and therefore agreement to the contractual terms is taken as agreement to the retention of records for this period, and to their destruction thereafter.

 

When you cease being a client with CloudAccounts:

 

Once you leave as a client of CloudAccounts & Tax Limited we will exercise the following actions: 

 

• Delete your online account portal for uploading and storing receipts 

• All emails that contain data apart

• Access to any online systems you have ID stored on

 

*We retain the right to continue to have access to all financial information we have created to file the relevant accounting returns and all invoices that have been issued by us. 

 

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. Documents and records relevant to your tax affairs are required by law to be retained by you as follows:

• Individuals, trustees and partnerships

• with trading or rental income

• Companies, LLPs and other corporate entities

• six years from the end of the accounting period.

Where we act as a processor as defined in EU GDPR, we will delete or return all personal data to the controller as agreed with the controller at the termination of the contract.

 

Requesting personal data we hold about you (data subject access requests)

 

You have a right to request access to your personal data that we hold. Such requests are known as ‘subject access requests’ (“DSARs”).

 

Please provide all DSARs in writing to info@cloudaccounts.ie

 

To help us provide the information you want and deal with your request 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, your tax reference number or your VAT registration number.

• what type of information you want to know

• Acceptable Picture ID so we can confirm we are acting for the person requesting the DSAR.

EU GDPR 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 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 controller and we act for you as a processor (e.g. by processing payroll), we will assist you with SARs on the same basis as is 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 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.

 

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 Data Protection Commissioner’s website Homepage | Data Protection Commission. 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 Data Protection Commissioner’s website Homepage | Data Protection Commission. 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 Data Protection Commissioner’s website Homepage | Data Protection Commission.