1. Introduction
2. 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 (the Relevant Data Law).
3. Lutea Administration Limited is a controller within the meaning of the Relevant Data Law and we process personal data. The firm’s contact for these purposes is David Bateman who can be contacted at Lutea Administration Limited, Unit2F17, The Square, Basing View Basingstoke, Hampshire, RG21 4EB, on the telephone on 01256 340960 or by email: dbateman@luteauk.com
4. 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.
5. Where we act as a processor on behalf of a controller (for example, when processing payroll for you as part of our services to you), we may 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.
6. The purposes for which we intend to process personal data
   We intend to process personal data for the following purposes:
7. 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));
8. to comply with professional obligations to which we are subject as members of the Chartered Institute of Taxation;
9. to use in the investigation and/or defence of potential complaints, disciplinary proceedings and legal proceedings;
10. to enable us to invoice you for our services and investigate/address any attendant fee disputes that may have arisen;
11. to contact you about other services we, and other Lutea companies, provide which may be of interest to you if you have consented to us doing so or if there is a legitimate interest in processing your personal data for such purpose.
12. The legal bases for our intended processing of personal data
13. Our intended processing of personal data has the following legal bases:
14. at the time you invited us to act, you agreed to our processing your personal data for the purposes listed above;
15. the processing is necessary for the performance of our contract with you;
16. the processing is necessary for compliance with legal obligations to which we are subject (e.g. MLR 2017);
17. the processing is necessary for the purposes of the following legitimate interests which we pursue: –
    • to comply with professional obligations to which we are subject as members of the Chartered Institute of Taxation;
    • 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; and
    • to contact you about other services we and other Lutea companies provide which may be of interest to you.
18. It is a requirement of our contract with you that you provide us with the personal data that we reasonably request. If you do not provide the information that we request, we may not be able to provide services to you. If this is the case, we will not be able to commence acting or will need to cease to act.
19. Categories of personal data collected
    The Categories of the personal data collected will be the following:
    • Names and contact information such as emails, telephone numbers and addresses;
    • National Insurance Numbers and Unique Tax Reference Numbers;
    • Employment history;
    • Employee numbers from Payroll slips and Form P60;
    • Credit History;
    • Personal tax data; and
    • Payroll and accounting data;
20. Source of personal data collected
    In providing our services to you, it may be necessary to process personal data from or of third parties such as:
    • spouses, partners, children or other relatives of yours or of other individuals pertinent to our services to you (for example, details of any of your attorneys, executors or beneficiaries of your Will, next of kin; or the employees, directors or shareholders of your business or of their relatives, etc.) (being a "Connected Person");
    • Employers and Business Partners;
    • Banks;
    • HMRC and other Government Departments;
    • Third party software where we are provided permission to access;
    • Investment Managers;
    • ID Verifers for compliance purposes;
    • Other member companies in the Lutea Group including those situated outside the EEA; and
    • Professionals who act on your behalf.
21. Persons/organisations to whom we may give personal data
22. We may share your (or any Connected Person's) personal data with:
    • HMRC;
    • any third parties with whom you require or permit us to correspond;
    • subcontractors (including, for example, legal and other professional advisors engaged by us in relation to the supply of our services to you and/or third parties providing IT goods and/or IT services to us in relation to the supply of our services to you);
    • an alternate appointed by us in the event of incapacity or death;
    • tax insurance providers;
    • professional indemnity insurers;
    • professional bodies including the Chartered Institute of Taxation, 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); and
    • the Pension Regulator.
23. 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); and
    • where applicable to your Employer for the purpose of any Payroll service that may be provided. 
24. 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.
25. If you are engaging us to provide you services in any capacity (be it in the course of a business or a charity or personally) and you provide personal data and other information to us about individuals other than yourself (i.e. about any Connected Person), you shall ensure that such individuals whose personal data you are providing to us have been provided with fair processing notices or (as appropriate) have been provided with a copy of our prevailing privacy notice, and that you have obtained all appropriate consents in order to transfer such information to us and enable us to process that information for the purposes of this engagement.   
26. Transfers of personal data outside the EEA
27. As part of or in order to provide the services provided to you under this engagement (for example, because you are located outside of the EEA at the time of any communication between us), it is conceivable that the information which you give to us may be transferred to countries outside the EEA. For example, some of our third-party service providers (who we instruct to process your information) or our subcontractors may be located outside of the EEA. Where this is the case, we will take reasonable steps to ensure that the appropriate and proportionate security measures are taken so that your personal data are used only in a manner that is consistent with this privacy notice. Where we transfer your information to any of our third party suppliers or relevant subcontractors that are outside the EEA, we will first satisfy ourselves reasonably that such parties have entered into appropriate written terms with us or have appropriate accreditation (be it pursuant to being in a country in respect of which the European Commission has made a finding of data protection adequacy or pursuant to operating under a recognised data protection framework arrangement such as the US privacy shield).
28. Data Transfers
29. Where we transfer any of the personal data you supply to us outside the EU/EEA/UK for processing we will ensure all such data transfer is compliant with relevant data protection legislation. 
30. We may share personal data with other Lutea offices based in the UK and outside the EU/EEA/UK for administrative purposes and to provide services to you as our client. We limit access to personal information about you to our employees who we believe reasonably need to deal with that information to provide products or services to you or in order to do their job. 
31. In the event that you object to a transfer of your information to a country outside the EEA or that does not have a finding of data protection adequacy by the European Commission and the Processor cannot accommodate your objection, either you or we may terminate the supply of the services by providing written notice to the other.
32. The following Sub-Processors / Third Parties may have access to your information that you provide to us. The list will be updated as appropriate and the latest version will be updated from time to time as appropriate.
    • HMRC;
    • Secure Client portal;
    • Payroll Software Sage Payroll;
    • NEST;
    • Archive storage facilities are used at:
      o Digital Archive Data Limited, PO Box 521, Le Quesne Chambers, 9 Burrard Street, St Helier Jersey JE4 5UE,
      o Lutea (Hong Kong) Limited 1801-1802 LKF 29, 29, Wyndham Street, Central, Hong Kong,
      o Lancashire Management Services Limited 1801-1802 LKF 29, 29, Wyndham Street, Central, Hong Kong, and
      o Lutea Administration Limited Floor 7, Network House, Basing View, Basingstoke, Hampshire RG21 4HG;
    • Payroll Agent – Underwood Barron, Monks Brook House, 13 -17 Hursley Road, Chandlers Ford, Eastleigh, Hampshire SO53 2FW ;
    • Hong Kong – Third Country; and
    • Jersey – Third Party.
33. Retention of personal data
34. When acting as a controller and in accordance with recognised good practice we will retain all of our records relating to you in accordance with our contractual terms which 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.
35. 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:
36. 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.
37. Companies, LLPs and other corporate entities, six years from the end of the accounting period.
38. Where we act as a processor as defined in DPA 2018, we will delete or return all personal data to the controller at (or as soon as reasonably practicable after the termination of the Letter of Engagement), save that we shall be entitled to keep a copy of such part of your information as is required for audit, regulatory and/or other lawful processing and/or reporting purposes.
39. Requesting personal data we hold about you
40. You have a right to request access to your personal data that we hold. Such requests are known as ‘subject access requests’ (SARs).
41. Please provide all SARs in writing marked for the attention of David Bateman (whose contact details are set out above).
42. 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; and
    • what type of information you want to know.
43. 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.
44. 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).
45. We will not charge you for dealing with a SAR (save where we are permitted to by law to charge).
46. 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.
47. Where you are a controller and we act for you as a processor (e.g. by processing payroll), we will use our reasonable endeavours to assist you with SARs that you receive on the same basis as is set out above.
48. 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. Please contact David Bateman (whose contact details are set out in paragraph 1.2 above) if you wish to exercise the forgoing right with regard to the personal data that we hold about you.
49. 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. Please contact David Bateman (whose contact details are set out in paragraph 1.2 above) if you wish to exercise the forgoing right with regard to the personal data that we hold about you.
50. 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. Please contact David Bateman (whose contact details are set out above) if you wish to exercise the forgoing right with regard to the personal data that we hold about you.
51. Obtaining and reusing personal data (the right to data portability)
52. 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).
53. The right to data portability only applies:
54. to personal data an individual has provided to a controller;
55. where the processing is based on the individual’s consent or for the performance of a contract; and
56. when processing is carried out by automated means.
57. 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 and in such cases we will inform you within one month of the receipt of the request and explain why the extension is necessary. 
58. Please contact David Bateman (whose contact details are set out above) if you wish to exercise the forgoing right with regard to the personal data that we hold about you.
59. Withdrawal of consent
60. Where any part of our processing of the personal data that you have provided us is reliant on your consent having been given to us in such regard, you have the right to withdraw that consent at any time. Please inform us immediately if you wish to withdraw your consent. Please contact David Bateman (whose contact details are set out in paragraph 1.2 above) if you wish to exercise the forgoing right with regard to the personal data that we hold about you.
61. Please note:
62. the withdrawal of consent does not affect the lawfulness of earlier processing;
63. if you withdraw your consent, we may not be able to continue to provide services to you; and
64. 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).
65. Automated decision-making
    We do not use automated decision-making in relation to your personal data.
66. Complaints
67. 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 David Bateman (whose contact details are set out in paragraph 1.2 above) if you wish to exercise the forgoing right with regard to the personal data that we hold about you.
68. If you are not happy with our response, you have a right to lodge a complaint with the ICO (www.ico.org.uk) which is the supervisory authority with regard to data protection matters in the UK.

Effective 22 February 2022