Privacy Policy

PRIVACY NOTICE issued by Endor Consultants LLC This Privacy Notice forms part of our terms and condition for the supply of services to all third parties. If you sign our engagement letter or instruct us to act for you, we will assume you have agreed to the contents of this notice. Please read it carefully and if you have any queries as to its application, let us know.

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.

Endor Consultants LLC is a data controller within the meaning of the GDPR and we process personal data. The firm’s contact details are as follows: Endor Consultants LLC, First Floor, 18-20 North Quay, Douglas, Isle of Man, IM1 4LE.

We may amend this privacy notice from time to time. If we do so, we will update the privacy policy page on our website, and where possible we will endeavour to supply you with and/or otherwise make available to you a copy of the amended privacy notice.

This version is in force from August 2020.

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

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
  • to comply with professional obligations to which we are subject as a member of the Association of Chartered Certified Accountants
  • 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

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
  • the processing is necessary for compliance with legal obligations to which we are subject

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:

  • Relevant tax authorities
  • 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 (the Association of Chartered Certified Accountants) and/or the Isle of Man Financial Crime Unit (IOM FCU) in relation to the requirements of Isle of Man Anti-Money Laundering and Countering the Financing of Terrorism Code 2015 (as amended from time to time) (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. We may not always be in a position to inform you that we have shared your personal data with government bodies.

Transfers of personal data

Where possible, your personal data will not be transferred outside the European Union. If it is, we will endeavour to ensure that third parties processing your data agree to comply with the data protection standards of the EU General Data Protection Regulation and the data protection legislation that applies in the Isle of Man, as far as reasonably practicable.

Retention of personal data

We do not undertake to store your data for any particular period of time, save that where the law, professional regulations or local business custom requires us to, we will store personal data for that length of time. Files may be destroyed at any time after the expiry of such period, without notice, except those files you ask be delivered to 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 records relating to you as follows:

  • where accounts preparation or audit services have been provided has been undertaken it is our policy to retain information for 7 years from the date of the relevant period
  • where tax returns, VAT returns or payroll returns have been prepared it is our policy to retain information for 6 years from the end of the relevant tax year
  • where we have an ongoing client relationship, data which is needed for more than one year’s tax or accounts compliance is retained throughout the period of the relationship, but will be deleted 6 or 7 years (as above) after the end of the relevant year unless you as our client ask us to retain it for a longer period
  • where we hold due diligence information, our policy is to hold this information for a period of 5 years from the end of the business relationship.

You are responsible for retaining information that we send to you 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

  • Six years after the end of the tax year.

Companies, LLPs and other corporate entities

  • seven years from the end of the accounting period.

Where we act as a data processor as defined in Data Protection Act 2018 (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 Wayne Lee.

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.

Article 15 of the Applied GDPR provides the right of access to personal data 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 (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 Information Commissioner website (www.inforights.im).  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 Information Commissioner website (www.inforights.im).  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 Information Commissioner website (www.inforights.im).

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.

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, DPA 2018 or DPA 2002 in some other way, you can complain to us. Please send any complaints to Peter Harrison.

If you are not happy with our response, you have a right to lodge a complaint with the Information Commissioner (www.inforights.im).