1. WHO WE ARE
First 4 Accounting Ltd is a UK accountancy and tax practice providing accounting, taxation, compliance and business advisory services.
We are the controller of personal information where we determine how and why that information is processed.
First 4 Accounting Ltd
Hemyock, Devon & Somerset
Telephone: 01823 680062
Mobile: 07742 537931
Email: hello@first4accounting.com
2. INFORMATION WE MAY COLLECT
The precise information we collect depends on the service we provide and our relationship with you. It may include:
- Name and contact details; residential or business address; and date of birth.
- National Insurance number, Unique Taxpayer Reference and other tax identifiers.
- Companies House and company information, including business ownership and directorship details.
- Financial and accounting records, bank details and transaction information.
- Payroll, employment and pension information.
- Tax returns, tax calculations, VAT and payroll records.
- Property and investment information.
- Correspondence with HMRC and Companies House.
- Identity documents and information required for anti-money-laundering checks.
- Information supplied by clients, prospective clients or authorised third parties.
- Website enquiry information and, where applicable, technical information such as IP address and cookie or device information.
3. HOW WE OBTAIN INFORMATION
We may obtain information directly from you, from a business or organisation you represent, and through our website and enquiry forms.
Where authorised or otherwise legally permitted, we may also obtain information from HMRC; Companies House; employers, pension providers and financial institutions; previous accountants or professional advisers; accounting, payroll and tax software or platforms; publicly available records; and other third parties where necessary and lawful.
4. WHY WE USE PERSONAL INFORMATION
Depending on the engagement or relationship, we may use personal information to:
- Respond to enquiries, consider and establish client relationships, verify identity, and perform anti-money-laundering and customer-due-diligence checks.
- Prepare accounts, tax returns and computations, and provide bookkeeping, VAT and payroll services.
- Provide tax and business advice, business advisory services, and company secretarial or compliance work.
- Communicate with HMRC and make Companies House filings.
- Administer client relationships, issue invoices, collect fees and maintain appropriate professional records.
- Prevent fraud and financial crime, and comply with legal, regulatory and professional obligations.
- Establish, exercise or defend legal claims.
- Maintain the security and operation of our website and business systems.
5. LAWFUL BASES FOR PROCESSING
We do not rely on consent for every use of personal information. Depending on the circumstances, our lawful bases may include:
Contract
Processing necessary to take steps at your request before entering into an engagement, or to perform professional services under an engagement with you.
Legal obligation
Processing required to comply with tax law, company law, anti-money-laundering requirements or other applicable legal or regulatory obligations.
Legitimate interests
Processing necessary for legitimate business and professional purposes, provided these interests are not overridden by your rights and interests. These purposes may include administering the practice, maintaining appropriate professional records, preventing fraud, protecting systems, and managing or defending professional claims.
Consent
We use consent where it is the appropriate lawful basis for a specific purpose. Where processing genuinely depends on consent, you may normally withdraw it. Withdrawal does not affect processing already lawfully carried out.
The website Contact form checkbox does not provide the lawful basis for all subsequent accountancy work or processing required by law. We assess the appropriate basis for the relevant purpose.
6. SPECIAL CATEGORY AND SENSITIVE INFORMATION
Accountancy and taxation work may occasionally involve information requiring additional protection. We process such information only where an appropriate lawful basis and, where required, an additional legal condition applies.
7. ANTI-MONEY-LAUNDERING OBLIGATIONS
Accountancy service providers are subject to anti-money-laundering requirements. We may need to verify identity and business ownership or control; undertake customer due diligence; assess risk; retain supporting records; carry out ongoing monitoring; and make disclosures to competent authorities where legally required.
In some circumstances, the law may prevent us from informing an individual about particular disclosures or investigations.
8. WHO WE MAY SHARE INFORMATION WITH
We do not sell personal information. Where necessary and lawful, we may share information with:
- HM Revenue & Customs and Companies House.
- Relevant regulatory or supervisory authorities, and law-enforcement or other competent authorities where legally required.
- Professional advisers, insurers, and other advisers instructed by or for the client.
- Software, cloud, IT and communications providers used to operate the practice, including accounting, bookkeeping, tax and payroll platforms.
- Banks or financial institutions where authorised and necessary.
- Subcontractors and service providers where appropriately engaged.
We limit sharing to information reasonably necessary for the relevant purpose.
9. INTERNATIONAL DATA TRANSFERS
Some technology or service providers may process or store personal information outside the United Kingdom. Where information is transferred internationally, we use the appropriate safeguards required by applicable UK data-protection law where necessary.
10. HOW LONG WE KEEP INFORMATION
There is no single retention period for all information. Retention depends on the type of information, legal and regulatory requirements, tax and accounting requirements, professional obligations, the duration of the client relationship, and potential or actual disputes or claims.
Anti-money-laundering and customer-due-diligence records are generally retained for the applicable statutory period after the relevant business relationship ends or transaction completes. This does not mean every client record is automatically deleted after five years.
Information may be retained for longer where another legal, regulatory, professional or legitimate requirement applies. When retention is no longer necessary, we take appropriate steps to delete or anonymise information.
11. SECURITY
We use appropriate organisational and technical measures intended to protect personal information against unauthorised access, loss, misuse, alteration or disclosure. No system or transmission method can be guaranteed to be completely secure.
12. WEBSITE ENQUIRIES
Information provided through the website enquiry or Contact form is used to respond to the enquiry, understand the services requested, determine whether we can assist, and take appropriate pre-contract steps where requested.
Please do not send highly confidential tax records, identity documents or sensitive financial information through the general website enquiry form. Existing clients should use the agreed secure method for confidential documents.
13. COOKIES AND WEBSITE TECHNOLOGY
The First 4 Accounting website may use cookies and similar technologies necessary for website operation and, where applicable, analytics or other functions.
Where consent is legally required for non-essential cookies, appropriate consent mechanisms should be used. Further information will be available through the site’s Cookie Policy or cookie controls where applicable.
14. MARKETING
We do not sell personal information for marketing purposes. Where direct electronic marketing is undertaken, it will be handled in accordance with applicable data-protection and electronic-marketing rules.
You can ask us to stop sending direct marketing communications by contacting hello@first4accounting.com.
15. YOUR DATA-PROTECTION RIGHTS
Depending on the circumstances and applicable law, you may have rights to:
- Be informed about how your information is used.
- Access your personal information and correct inaccurate information.
- Request deletion or restrict processing in certain circumstances.
- Object to certain processing.
- Receive or transfer information in a portable form where applicable.
- Withdraw consent where consent is the lawful basis.
- Complain about the handling of your personal information.
These rights are not all absolute. Legal exemptions or other requirements may apply, including obligations requiring us to retain certain records.
16. HOW TO EXERCISE YOUR RIGHTS
Please send requests concerning your personal information to hello@first4accounting.com.
We may need to verify your identity before dealing with a request. We will handle requests in accordance with the applicable legal requirements.
17. COMPLAINTS
If you are concerned about how we handle your personal information, please contact us first so we can investigate the matter. You also have the right to complain to the Information Commissioner’s Office (ICO), the UK data-protection regulator.
18. THIRD-PARTY WEBSITES
Our website may contain links to third-party websites. We are not responsible for those organisations’ privacy practices. Please read the privacy information provided by the relevant third party.
19. CHANGES TO THIS PRIVACY POLICY
We may update this policy to reflect legal or regulatory changes, changes in our services or technology, or changes in how we process information. The current version will be published on the First 4 Accounting website with an updated revision date.
