Terms of Business – Arcadia Tax and Accounts
Acceptance of these Terms and Conditions
These Terms and Conditions set out the standard of service you can expect from us and how we will charge for the work we do.
We reserve the right not to start or continue work on your behalf until we have received a signed acknowledgement by you of your agreement to these Terms and Conditions. If you do not provide acknowledgement in writing, we have the option of accepting your continuing instructions amount to acceptance of these Terms and Conditions just as if you had signed the same.
Introduction
Arcadia Tax and Accounts Limited is a company incorporated under the laws of England and Wales under registered number 12280293, with our registered address at 12-13 Bowdens Farm, Hambridge, Somerset. TA10 0BP. A list of directors is available for inspection at the registered address.
When “we”, “us”, “Firm” and “Arcadia” are used in these Terms and Conditions they mean Arcadia Tax and Accounts Limited and when “you” and “Client” are used they mean our client.
Applicable law
Our engagement letter, the schedule of services and our standard terms and conditions of business are governed by, and should be construed in accordance with, the law and practice of England and Wales. Each party agrees that the courts of England and Wales will have exclusive jurisdiction in relation to any claim, dispute or difference concerning this engagement letter and any matter arising from it. Each party irrevocably waives any right to object to any action being brought in those courts, to claim that the action has been brought in an inappropriate forum, or to claim that those courts do not have jurisdiction.
Client identification and verification
As with other professional services firms, we are required to identify and verify our clients for the purposes of the UK anti-money laundering legislation. Save in exceptional circumstances we cannot start work until this requirement has been met. We may request from you, and retain, such information and documentation as we require for these purposes and/or make searches of appropriate databases including ID verification software.
We are registered with the Association of Taxation Technicians for the purposes of anti-money laundering legislation.
Joint Clients and Acting for Companies
If we are instructed by joint clients then all clients are jointly and severally liable for our fees, notwithstanding any agreement between you as to how you will share the costs. This means that we will be able to look to one client only or to each of our clients to pay the whole of or any balance of any unpaid fees.
Instructions are understood to be for the purposes of all those instructing us. We will act on instructions from any one of those clients unless you instruct us otherwise. If instructions are given on behalf of a client, we are entitled to assume that the person giving the instructions has lawful authority to instruct us. If not, then that person will be liable to us as if they were our client. If you want us to communicate only with specific people, you must notify us of this in writing.
If we are acting for a Company (including a prospective Company), the Directors thereof (including prospective Directors) will be jointly and severally liable for all bills delivered to the Company and any other liability arising under our retainer. Such liability arising by guarantee hereunder and/or by contractual indemnity in consideration of Arcadia acting for the Company at their personal request.
However, we reserve the right to postpone recovery against the Directors, until any of the following occurs: the Company ceases trading; enters into an insolvency procedure; fails within three months to commence trading; or fails to pay a bill within three months of the date of the bill. By accepting our Terms and Conditions of Retainer, the Director(s) in addition to personally accepting joint and several liability also warrant(s) they have authority to sign as agent(s) of their fellow Director(s) in their personal capacity.
Commissions and other benefits
In some circumstances we may receive commissions and/or other benefits for introductions to other professionals or in respect of transactions that we arrange for you. Where this happens we will notify you in writing of the amount and terms of payment and receipt of any such commissions or benefits.
Complaints
We are committed to providing you with a high-quality service that is both efficient and effective. If you are unhappy with any aspect of our service, please contact Director, Cheryl Farnham. Where your complaint relates to that person, you should instead contact Director, Steven Howells. We agree to look into any complaint carefully and promptly and do everything reasonable to try and resolve it. If you are still not satisfied you can refer your complaint to our professional body, The Association of Taxation Technicians.
Confidentiality
Communication between us is confidential. We shall take all reasonable steps not to disclose your information except where we are required to and as set out in our privacy notice. Unless we are authorised by you to disclose information on your behalf, this undertaking will apply during and after this engagement.
We may, on occasions, subcontract work on your affairs to other tax, legal or accounting professionals. The subcontractors will be bound by our client confidentiality and security terms.
Sometimes we ask other companies or people to do work on our files, e.g. legally reserved activities, photocopying or costing.
We use an outsourced cloud based software system whereby clients’ electronic files are held on a remote server. We will always require any outsourced provider to comply with client confidentiality.
Data Protection
We are registered with the Information Commissioner’s Office (ICO) and comply with the Data Protection Act 2018 and the General Data Protection Regulation (GDPR).
You acknowledge that we will act in accordance with the privacy notice we have supplied to you.
If we act for you in your capacity as a trustee you must inform any beneficiary of the trust that we will deal with their personal data on the terms set out in this Agreement. Your continuing instructions will be confirmation that you have so informed all beneficiaries.
Disengagement
Should we resign or be requested to resign we will normally issue a disengagement letter to ensure that our respective responsibilities are clear.
Should we have no contact with you for a period of 18 months or more, we may issue to your last known address a disengagement letter and thereafter cease to act.
We reserve the right following termination for any reason to destroy any of your documents that we have not been able to return to you after a period of six months unless other laws or regulations require otherwise.
Electronic and other communication
As instructed, we will communicate with you and with any third parties you instruct us to as set out in our covering letter and privacy notice via email or by other electronic means. The recipient is responsible for virus-checking emails and any attachments.
With electronic communication there is a risk of non-receipt, delayed receipt, inadvertent misdirection or interception by third parties. We use virus-scanning software to reduce the risk of viruses and similar damaging items being transmitted through emails or electronic storage devices. However, electronic communication is not totally secure and we cannot be held responsible for damage or loss caused by viruses, nor for communications that are corrupted or altered after dispatch. Nor can we accept any liability for problems or accidental errors relating to this means of communication, especially in relation to commercially sensitive material. These are risks you must accept in return for greater efficiency and lower costs. If you do not wish to accept these risks, please let us know and we will communicate by hard copy, other than where electronic submission is mandatory.
Any communication by us with you sent through the post is deemed to arrive at your postal address two working days after the day that the document was sent. We will send original documents or documents requiring signature by conventional post unless you advise you require such documents sent by registered post or courier in which case the cost will appear as a disbursement.
Access to your data and electronic approval may be provided via a Client Portal, subject to our/your prior agreement.
When accessing information held electronically by HMRC, we may have access to more information than we need and will only access records reasonably required to carry out the contract.
You are required to keep us up to date with accurate contact details at all times. This is important to ensure that communications and papers are not sent to the incorrect address.
Fees, Expenses and Disbursements
Our fees may depend not only upon the time spent on your affairs but also on the level of skill and responsibility, and the importance and value of the advice that we provide, as well as the level of risk.
If we provide you with an estimate of our fees for any specific work, then the estimate will not be contractually binding unless we explicitly state that that will be the case.
Where requested, we may indicate a fixed fee for the provision of specific services or an indicative range of fees for a particular assignment. It is not our practice to identify fixed fees for more than a year ahead as such fee quotes need to be reviewed in the light of events. If it becomes apparent to us, due to unforeseen circumstances, that a fee quote is inadequate, we reserve the right to notify you of a revised figure or range and to seek your agreement thereto.
In some cases, you may be entitled to assistance with your professional fees, particularly in relation to any investigation into your tax affairs by HMRC. Assistance may be provided through insurance policies you hold or via membership of a professional or trade body. Other than where such insurance was arranged through us, you will need to advise us of any such insurance cover that you have. You will remain liable for our fees regardless of whether all or part are liable to be paid by your insurers.
We will bill upon completion of the work or alternatively, where agreed, in stages e.g. monthly/quarterly/half-yearly/annually and our invoices are due for payment within 14 days of issue. Our fees are exclusive of VAT, which will be added where it is chargeable.
Any disbursements we incur on your behalf and expenses incurred in the course of carrying out our work for you will be added to our invoices where appropriate. During the course of your matter or transaction there may be disbursements which need to be paid by us on your behalf. We have no obligation to make such payments on your behalf unless funds have first been provided by you for that purpose. We may also incur expenses such as photocopying charges, courier costs, travel expenses, overseas telephone calls or facsimile charges, which you will have to pay.
Unless otherwise agreed to the contrary, our fees do not include the costs of any third party, counsel or other professional fees.
Where you instruct us over a long period of time, you may find it convenient to arrange regular payments on account by way of bank standing order. Standing orders should be expressed to be in favour of: “Arcadia Tax and Accounts Limited”, Sort Code 60-24-77, Account Number: 28420586 at NatWest address 4th Floor, 1 Hardman Boulevard, Manchester, M3 3AQ with the reference being our reference number which appears on the invoice.
At our discretion we accept payment of billed costs and disbursements by cheque or bank transfer. We are only able to accept cash up to a limit of £500 in any 28 day period. If you choose to deposit cash direct with our bank we reserve the right to charge for any additional checks we deem necessary regarding the source of the funds.
Where this contract exists between us and a purchaser acting in the course of a business we reserve the right to charge interest on late-paid invoices at the rate of 8% above the Bank of England base rate under the Late Payment of Commercial Debts (Interest) Act 1998. We also reserve the right to suspend our services or to cease to act for you on giving written notice if payment of any fees is unduly delayed. We intend to exercise these rights only where it is fair and reasonable to do so.
If you do not accept that an invoiced fee is fair and reasonable you must notify us within 21 days of receipt, failing which you will be deemed to have accepted that payment is due.
If we instigate steps, including court proceedings, to recover any unpaid bill you agree to pay our associated costs.
On termination of the engagement you may appoint a new adviser. Where a new adviser requests professional clearance and handover information we reserve the right to charge you a reasonable fee for the provision of handover information.
Implementation
We will only assist with the implementation of our advice if specifically instructed and agreed in writing.
We will agree with you when we receive our instructions at the outset the work required. If any additional work is required we will agree that work with you in advance. We are not responsible for matters that are outside of the scope of the work agreed.
Intellectual property rights
We will retain all copyright in any document prepared by us during the course of carrying out the engagement save where the law specifically provides otherwise.
You must not modify, reuse or adapt any documents we produce for you without our written agreement.
We do not have to update any of the documents prepared for you after the work has finished.
Interpretation
If any provision of this standard terms and conditions, the client care letter or schedule of services is held to be void, then that provision will be deemed not to form part of this contract and the remainder of this agreement shall be interpreted as if such provision had never been inserted.
In the event of any conflict between these standard terms and conditions and the engagement letter or schedules of services, the relevant provision in the engagement letter or schedules will take precedence.
Conflicts of interest
If there is a conflict of interest in our relationship with you or in our relationship with you and another client that is capable of being addressed successfully by the adoption of suitable safeguards to protect your interests, then we will adopt those safeguards.
Where conflicts are identified that cannot be managed in a way that protects your interests then we regret that we will be unable to provide further services. If this arises, we will inform you promptly. We reserve the right to act for other clients whose interests are not the same as or are adverse to yours, subject, of course, to the obligations of confidentiality referred to above.
Investment advice/Financial Services
Investment business is regulated under the Financial Services and Markets Act 2000.
If, during the provision of professional services to you, you need advice on investments, including insurances, we may have to refer you to someone who is authorised by the Financial Conduct Authority or licensed by a designated professional body as we are not authorised to give such advice.
Any investment decision is for our clients to make and no communication by us should be treated as an invitation or inducement to our clients to engage in investment activity.
Lien
Insofar as we are permitted to do so by law or professional guidelines, we reserve the right to exercise a lien over all funds, documents and records in our possession relating to all engagements for you until all outstanding fees and disbursements are paid in full.
Limitation of Liability
We will provide our services with reasonable care and skill. Our liability to you is limited to losses, damages, costs and expenses directly caused by our negligence, fraud or wilful default.
You acknowledge and agree that if you wish to make a claim relating to or in connection with the services provided by us, the claim can only be brought against the Firm and not against the individual members, officers, employees or consultants. You accept this is reasonable as the Firm has in place professional indemnity insurance as required by the Association of Taxation Technicians.
Exclusion of liability for loss caused by others
We will not be liable if such losses, penalties, interest or additional tax liabilities are caused by the acts or omissions of any other person or due to the provision to us of incomplete, misleading or false information, or if they are caused by a failure to act on our advice or a failure to provide us with relevant information.
In particular, where we refer you to another firm whom you engage with directly, we accept no responsibility in relation to their work and will not be liable for any loss caused by them.
Exclusion of liability in relation to circumstances beyond our control
We will not be liable to you for any delay or failure to perform our obligations under this engagement letter if the delay or failure is caused by circumstances outside our reasonable control.
Exclusion of liability relating to non-disclosure or misrepresentation
We will not be responsible or liable for any loss, damage or expense incurred or sustained if information material to the service we are providing is withheld or concealed from us or misrepresented to us.
This exclusion shall not apply where such misrepresentation, withholding or concealment is or should (in carrying out the procedures that we have agreed to perform with reasonable care and skill) have been evident to us without further enquiry beyond that which it would have been reasonable for us to have carried out in the circumstances.
Indemnity for unauthorised disclosure
You agree to indemnify us and our agents in respect of any claim (including any claim for negligence) arising out of any unauthorised disclosure by you or by any person for whom you are responsible of our advice and opinions, whether in writing or otherwise. This indemnity will extend to the cost of defending any such claim, including payment at our usual rates for the time that we spend in defending it.
Limitation of third-party rights
The advice and information we provide to you as part of our service is for your sole use and not for any third party to whom you may communicate it unless we have expressly agreed in the engagement letter that a specified third party may rely on our work. We accept no responsibility to third parties, including any group company to whom the engagement letter is not addressed, for any advice, information or material produced as part of our work for you that you make available to them. A party to this agreement is the only person who has the right to enforce any of its terms and no rights or benefits are conferred on any third party under the Contracts (Rights of Third Parties) Act 1999.
Variation of Agreement
On occasions we are required by legislation to vary the terms under which we provide our services. We will notify you of such changes in writing and your continued instructions will be deemed acceptance of such changes. If you do not accept any changes you must immediately notify us in writing whereupon we will have the option to exercise our right of termination.
If you agree to instruct us Off-Premises
If you are an individual acting for purposes which are outside your business and we conclude an agreement to act for you outside our office The Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 apply to our agreement with you. That means that you have the right to cancel our engagement without charge at any time within 14 days of your agreeing to instruct us. If you wish to do so you must inform the fee earner assigned to your matter of your decision to cancel in writing by post or email.
If you would like us to commence work on your file within the 14 days of your agreeing to instruct us, you then waive your cancellation rights and where we have started work on your file, you may be charged if you subsequently cancel your instructions.
Period of engagement and termination
Unless otherwise agreed in the engagement letter our work will begin when we receive your implicit or explicit acceptance of that letter, except as stated in that letter we will not be responsible for periods before that date.
Each of us may terminate this agreement by giving not less than 21 days’ notice in writing to the other party, except where you fail to cooperate with us or we have reason to believe that you have provided us or HMRC with misleading information, in which case we may terminate this agreement immediately. Termination will be without prejudice to any rights that may have accrued to either of us prior to termination.
In the event of termination of this contract, we will endeavour to agree with you the arrangements for the completion of work in progress at that time, unless we are required for legal or regulatory reasons to cease work immediately. In that event, we shall not be required to carry out further work and shall not be responsible or liable for any consequences arising from termination.
The fact that we may inform you from time to time of developments in law or tax should not be understood as a revival of an advisor-client relationship. We have no obligation to inform you of developments in law or tax unless we are specifically engaged to do so.
If you engage us for a one-off piece of work (for example advice on a one-off transaction or preparation of a tax return for one year only) the engagement ceases as soon as that work is completed. The date of completion of the work is taken to be the termination date and we owe you no duties and we will not undertake further work beyond that date.
Where recurring work is provided (for example ongoing compliance work such as the completion of annual tax returns) the engagement ceases on the relevant date in relation to the termination as set out above. Unless immediate termination applies, in practice this means that the relevant termination date is:
•21 days after the date of notice of termination; or
•A later agreed date
We owe you no duties beyond the date of termination and will not undertake any further work.
Professional body rules
We will observe and act in accordance with the bye-laws, regulations and ethical guidelines of the Association of Taxation Technicians and will accept instructions to act for you on this basis.
You are responsible for bringing to our attention any errors, omissions or inaccuracies in your returns that you become aware of after the returns have been submitted in order that we may assist you to make a voluntary disclosure.
In particular, you give us the authority to correct errors made by HMRC where we become aware of them. In addition, we will not undertake tax planning which breaches Professional Conduct in Relation to Taxation. We will therefore comply with the general anti-abuse rule and the targeted anti-avoidance rule. We will not be liable for any loss, damage or cost arising from our compliance with statutory or regulatory obligations. You can see copies of these requirements at our offices. The requirements are also available online at www.att.org.uk
The implications of professional body membership as it relates to GDPR are set out in the privacy notice, which should be read alongside these standard terms and conditions of business.
Reliance on advice
We will endeavour to record all advice on important matters in writing. Advice given orally is not intended to be relied upon unless confirmed in writing. Therefore, if we provide oral advice (for example, during the course of a meeting or a telephone conversation) and you wish to be able to rely on that advice, you must ask for the advice to be confirmed by us in writing. However, bear in mind that advice is only valid at the date it is given.
Retention of papers
You have a legal responsibility to retain documents and records relevant to your tax affairs. During the course of our work we may collect information from you and others relevant to your tax affairs. We will return any original documents to you, if requested.
When we cease to act for you we will seek to agree the position on access to cloud-accounting records to ensure continuity of service. This may require you to enter direct engagements with the software providers and pay for that service separately. Documents and records relevant to your tax affairs are required by law to be retained as follows:
Individuals, trustees and partnerships
•With trading or rental income: five years and 10 months after the end of the tax year;
•Otherwise: 22 months after the end of the tax year.
Companies, LLPs and other corporate entities
•Six years from the end of the accounting period.
While certain documents may legally belong to you, we may destroy correspondence and other papers that we store, electronically or otherwise, which are more than seven years old. This includes your documents if they have not been reclaimed by you within the seven-year period. You must tell us if you require the return of any specific document or their retention for a longer period.
You should retain documents that are sent to you by us as set out in the privacy notice, which should be read alongside these terms and conditions.
We keep electronic copies of your papers as we deem appropriate in our absolute discretion (unless you ask us to provide them to you in paper form). You are not required to pay for this service.
The Provision of Services Regulations 2009 (‘Services Directive’)
In accordance with our professional body rules, we are required to hold professional indemnity insurance. Details about the insurer and coverage can be found at our offices or by request from us.
Value Added Tax
Our VAT number is 352 2180 30.
Privacy Notice – Arcadia Tax & Accounts
Introduction
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.
Arcadia Tax and Accounts Limited (“Arcadia”) is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows: Arcadia Tax and Accounts Limited, 12-13 Bowdens Farm, Hambridge, Somerset. TA10 0BP.
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 are registered with the Information Commissioner’s Office (ICO) and comply with the Data Protection Act 2018 and the General Data Protection Regulation (GDPR).
How we store your personal data
We store and process information electronically and via paper records about our clients to enable us to provide our Services and comply with our legal and regulatory obligations.
We reserve the right to use third party service providers to handle storage and processing of your data both on our premises and third party premises.
We take reasonable steps to secure access, storage and transmission of any data. You agree that it may be necessary when providing our Services for us to give your data to third parties such as other professional advisers or expert witnesses. Wherever possible we will use companies or individuals which abide by their professional bodies Codes of Conduct which include rules on confidentiality.
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.
• 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 (“MLR 2017”)).
• To comply with professional obligations to which we are subject as a members of (Society of Trust and Estate Practitioners (“STEP”), Association of Taxation Technicians (“ATT”), Association of Accounting Technicians (“AAT”)).
• 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. If you do not wish to receive that information please notify us in writing.
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 processsing your personal data for the purposes listed.
• 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. MLR 2017).
• The processing is necessary for the purposes of the following legitimate interests 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.
Persons/organisations to whom we may give personal data
We may share your personal data with:
• HMRC
• 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 bodies and/or the Office of 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.
Transfers of personal data outside the EU
Your personal data will be processed in the UK 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 all of our records relating to you as follows:
•where tax returns have been prepared it is our policy to retain information for 10 years from the end of the tax year to which the information relates.
•where adhoc advisory work has been undertaken it is our policy to retain information for 7 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 HMRC) is retained throughout the period of the relationship, but will be deleted 7 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 7 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.
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: five years and 10 months after the end of the tax year;
•otherwise: 22 months after the end of the tax year.
Companies, LLPs and other corporate entities
•six years from the end of the accounting period.
Where we act as a data processor as defined in DPA 2018, we will delete or return all personal data to the data controller as agreed with the controller at the termination of the contract.
Requesting personal data we hold about you (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’ (“SARs”).
Please provide all SARs in writing marked for the attention of Cheryl Farnham.
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, 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 and;
• 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.
Where you are a data controller and we act for you as a data processor, 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 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 the processing is based on the individual’s consent or for the performance of a contract; and
•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 GDPR or DPA 2018 in some other way, you can complain to us.
Please send any complaints to Cheryl Farnham at Arcadia Tax and Accounts Limited, 12-13 Bowdens Farm, Hambridge, Somerset. TA10 0BP.
If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk).