Tax refunds for all industries

TAX RETURNED DATA RETENTION POLICY

 

Contents

Definitions
Introduction
Contact Details
Aims and Objectives
Scope
Data Subject Rights and Data Integrity
Data Disposal
Data Retention
Implementation of Policy

Definitions

Client means any person who has signed up to Tax Returned Limited’s services on its website or through its app, regardless of whether a claim is made with Her Majesty’s Revenue and Customs (HMRC).

Data subject means an identifiable natural person, someone who can be identified, directly or indirectly, in partiacular by reference to an identifier such as a name, an identification number, location data, an online identifier or to one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of that natural person.

General Data Protection Regulation (GDPR) means the EU Data Protection Regulation (EU) 2016/679 which is directly effective in the UK while the UK remains in the EU. When the UK leaves the EU, it may be effective through the separate, parallel channel of the Data Protection Act 2018 (which will continue to apply after Brexit, although the GDPR itself will not apply after Brexit).

Personal data means any information relating to an identified or identifiable natural person (a ‘data subject’).

Special category data includes, but is not necessarily limited to, data concerning the data subject’s race, ethnicity, politics, religion, trade union membership, genetics, biometrics (if used for ID purposes), health, sex life, or sexual orientation.

Introduction

This Policy sets out the data retention obligations of Tax Returned Limited (hereafter ‘Tax Returned’ or ‘the firm’), an English company number 08828062, whose registered office is First Floor, Winston House, 349 Regents Park Road, London, United Kingdom, N3 1DH. This policy applies to all personal data (except for employee or applicant data) processed by Tax Returned in accordance with the GDPR.

Under the GDPR, personal data shall be kept in a form which permits the identification of data subjects for no longer than is necessary for the purposes for which the personal data is processed. In certain cases, personal data may be stored for longer periods where that data is to be processed for archiving purposes that are in the public interest, for scientific or historical research, or for statistical purposes (subject to the implementation of the appropriate technical and organisational measures required by the GDPR to protect that data).

In addition, the GDPR includes the right to erasure or ‘the right to be forgotten’. Data subjects have the right to have their personal data erased (and to prevent the processing of that personal data) in the following circumstances:

  1. Where the personal data is no longer required for the purpose for which it was originally collected or processed (see above);
  2. When the data subject withdraws their consent;
  3. When the data subject objects to the processing of their personal data and Tax Returned Limited has no overriding legitimate interest or legal obligation;
  4. When the personal data is processed unlawfully (i.e. in breach of the GDPR);
  5. When the personal data must be erased to comply with a legal obligation; or
  6. Where the personal data is processed for the provision of information society services to a child.

This Policy sets out the types of personal data held by Tax Returned for delivery of the firm’s services, the periods for which that personal data is to be retained, the criteria for establishing and reviewing such periods, and when and how personal data is to be deleted or otherwise disposed of.

Contact Details

Tax Returned has a privacy manager called the Data Protection Manager. For further information on other aspects of data protection and compliance with the GDPR, please contact the Data Protection Manager at: dataprotection@taxreturned.co.uk

Aims and Objectives

The primary aim of this Policy is to set out limits for the retention of personal data and to ensure that those limits are complied with. Additionally, this Policy aims to ensure that Tax Returned complies fully with its obligations and the rights of data subjects under the GDPR.

Scope

This Policy applies to all personal data (excluding employee and applicant data) held by Tax Returned and by third-party data processors processing personal data on the firm’s behalf.

Personal data is stored in the following ways:

  • Servers belonging to Tax Returned or third-party data processors.
  • Computers belonging to Tax Returned or third-party data processors. 

Data Subject Rights and Data Integrity

All personal data held by Tax Returned is held in accordance with the requirements of the GDPR and data subjects’ rights thereunder, as set out in Tax Returned’s Privacy Policy.

Data subjects are kept fully informed of their rights, what personal data Tax Returned holds about them, how that personal data is used, and how long Tax Returned Limited will hold that personal data.

Data subjects have the right to have incorrect data rectified, the right to request that their personal data be deleted (notwithstanding the retention periods otherwise set by this Data Retention Policy), the right to restrict the firm’s use of their personal data, the right to data portability, and further rights relating to automated decision-making and profiling, as set out in Tax Returned’s Privacy Policy.

Data Disposal

Upon the expiry of the data retention periods set out in this Policy, or when a data subject exercises their right to have their personal data erased, personal data shall be deleted, destroyed, or otherwise disposed of as follows:

  • Personal and special category data stored electronically (including all backups thereof) shall be deleted securely from our servers and computers.
  • Personal and special category data stored in a physical format shall be shredded securely. 

Where a data subject provides the firm with an original document such as a passport or driver’s licence, we shall not retain the original document. A digital copy will be made and stored on our servers, and the original document shall be returned to the data subject.

The firm does not retain physical copies of documents from HMRC. Documents from HMRC are scanned and stored electronically. Any physical documents received from HMRC are shredded within one month of being received. Data subjects cannot request access to original physical copies of correspondence from HMRC.

The Data Protection Manager is responsible for processing all ‘right to be forgotten’ requests. The Data Protection Manager will process requests in accordance with this policy and the data retention periods set out below.

Data Retention

As stated above and as required by law, Tax Returned shall not retain any personal data for any longer than is necessary considering the purposes for which that data is collected, held, and processed.

The following factors are considered when establishing and/or reviewing retention periods:

  • The objectives and requirements of Tax Returned;
  • The type of personal data in question;
  • The purposes for which the data in question is collected, held, and processed;
  • Tax Returned’s lawful basis for collecting, holding, and processing that data;
  • The category or categories of data subject to whom the data relates.

If a precise retention period cannot be fixed for a data category, criteria shall be established by which the retention of the data will be determined, thereby ensuring that the data in question, and the retention of that data, can be regularly reviewed against those criteria.

If a client indicates in writing to Tax Returned that they wish to cancel or to end their association with the firm, the firm will restrict its processing of their data. If the client has returned a claim pack, as a tax agent Tax Returned has a legal obligation to retain their client file as a record. The standard retention period will therefore apply. If the client has not returned their claim pack, they will be deleted 7 months from the date that they requested to cancel, unless they return their signed claim pack within that time. If the firm receives a signed claim pack within that time, the standard retention period will apply.

If a client has filed a request to be deleted, they will be deleted entirely and without undue delay unless they have returned a signed claim pack. If the client has returned a claim pack, as a tax agent Tax Returned has a legal obligation to retain their client file as a record. A six-year retention period will therefore apply.

Different types of personal data, used for different purposes, will necessarily be retained for different periods (and their retention periodically reviewed), as set out in the table below.

Notwithstanding the following defined retention periods, certain personal data may be deleted or otherwise disposed of prior to the expiry of its defined retention period where a decision is made within Tax Returned to do so (whether in response to a request by a data subject or otherwise).

In limited circumstances, it may also be necessary to retain personal data for longer periods where such retention is for archiving purposes that are in the public interest, for scientific or historical research purposes, or for statistical purposes. All such retention will be subject to the implementation of appropriate technical and organisational measures to protect the rights and freedoms of data subjects, as required by the GDPR.

File activity refers to any of the following: correspondence from HMRC, payments from HMRC, further use of our services, or any activity other than emails between a client and Tax Returned.

Type of Data

Purpose of Data

Review Period

Retention Period or Criteria

Identity data includes:

· First name
· Maiden name
· Last name
· Marital status
· Title
· Date of birth
· National Insurance number
· Unique Tax Reference Number
· Employment history
· Trade Union Memberships

o Creating a client file
o Client documentation
o Communication with client
o To enter into a contract
o Performance of contract
o Business analytics
o Testing the database

Data is reviewed monthly

Until deleted or 7 years without file activity

Contact data includes:

· Postal address
· Email address
· Telephone numbers

o Communication with client
o Testing database

Data is reviewed monthly

Until deleted or 7 years without file activity

Financial data includes:

· Income
· Tax Calculations
· Bank details

o Client documentation
o Communication with client
o To enter into a contract
o Performance of contract
o Business analytics
o Testing the database

Data is reviewed monthly

Until deleted or 7 years without file activity

Technical data includes:

· Login data
· Browser type and version
· Time zone setting and location
· Browser plug-in types and versions
· Operating system and platform and other technology on the devices you use to access our website/app
· User access dates and IP address

o Data analytics to improve our website/app, products/services, marketing, customer relationships and experiences
o To deliver relevant website/app content and advertisements to you and measure or understand the effectiveness of the advertising we serve to you
o Security auditing of site usage
o To administer and protect our business and this website/app (including troubleshooting, data analysis, testing, system maintenance, support, reporting and hosting of data)

Data is reviewed monthly

Until deleted or 7 years from capture

Profile data includes:

· Username
· Password
· Your interests
· Preferences
· Feedback and survey responses

  • To make suggestions and recommendations to you about services that may be of interest to you
  • To respond to your feedback

Data is reviewed monthly

Until deleted or 7 years without file activity

Marketing, prize draw, and communications data includes:

· Marketing preferences
· Prize draw preferences
· Communication preferences

o To correctly manage your preferences and entry into our prize draws.

Data is reviewed monthly

Until deleted or 7 years without file activity


Implementation of Policy

This Policy shall be deemed effective as of 24/06/2019. This policy applies to all data collected before or after this date.

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