PRIVACY NOTICE

1. ABOUT US AND THE PURPOSE OF THIS NOTICE

M J Smith & Co Ltd is an accountancy and tax advisory firm. We are registered in England and Wales under company number 04427213 and our registered office is 11 Yeo Business Park, Axehayes Farm, Clyst St Mary, Exeter, EX5 1DP.

This privacy notice explains how we collect, use, store and protect your personal data, your rights in relation to that data, and how we comply with UK data protection law.

In this notice, “Data Protection Legislation” means the UK General Data Protection Regulation (UK GDPR), the Data Protection Act 2018, and any other applicable UK laws and regulations relating to the processing of personal data.

For the purposes of Data Protection Legislation, M J Smith & Co Ltd is the data controller. This means we determine the purposes and means of processing your personal data.

We have appointed a Data Protection Point of Contact who is responsible for matters relating to this notice and our handling of personal data. Contact details are set out in section 11 below.

2. THE PERSONAL DATA WE COLLECT

Depending on our relationship with you, we may collect and process the following types of personal data:

  • Personal details such as name, address, email address, telephone number and date of birth
  • National Insurance numbers, Unique Taxpayer References (UTRs), tax identification numbers
  • PAYE codes, salary, income, dividend and pension information
  • Bank details and financial information relevant to accounting and tax services
  • Information relating to investments, assets and liabilities
  • Records of communications and correspondence with you
  • Details of services provided to you
  • Information relating to complaints, queries or enquiries
  • Limited marketing and business development information

We do not intentionally collect special category data unless required for tax or legal compliance, and only where lawful to do so.

3. HOW WE COLLECT YOUR PERSONAL DATA

Data you provide directly

We collect personal data directly from you when you:

  • Request a proposal or quote from us
  • Engage us to provide professional services
  • Provide information during the course of an engagement
  • Contact us by email, telephone, post or other means

Data we receive from third parties

We may also receive personal data from third parties, including:

  • Your employer or business
  • Other professional advisers (e.g. solicitors, financial advisers)
  • HM Revenue & Customs (HMRC)
  • Companies House and other public registers
  • Software and service providers used in the delivery of our services

4. HOW WE USE YOUR PERSONAL DATA

We process personal data only where we have a lawful basis to do so. These include:

  • Performance of a contract – to provide accountancy, tax, payroll and advisory services
  • Legal obligations – including compliance with tax law, anti-money laundering legislation, and regulatory requirements
  • Legitimate interests – such as managing our business, maintaining records, preventing fraud, and improving our services
  • Consent – where required, for example for limited direct marketing

We may process your data where you are an employee, director, shareholder, subcontractor, supplier or customer of one of our clients.

We may anonymise or pseudonymise personal data for internal analysis and business management purposes.

5. DATA RETENTION

We retain personal data only for as long as necessary to fulfil the purposes for which it was collected, including:

  • Legal and regulatory requirements
  • Professional indemnity and risk management purposes
  • HMRC and Companies Act record-keeping obligations

Retention periods vary depending on the nature of the data but typically range from 6 to 7 years after the end of an engagement, unless a longer period is required by law.

6. DATA SHARING

We may share your personal data where necessary, including with:

  • HMRC and other government or regulatory bodies
  • Professional advisers and consultants
  • IT, cloud, payroll and practice management service providers
  • Banks and payment providers

All third parties are required to respect the security of your personal data and to process it in accordance with the law and our instructions.

We may also disclose personal data in connection with a business restructuring, sale or merger, or where required by law.

7. INTERNATIONAL DATA TRANSFERS

We do not routinely transfer personal data outside the United Kingdom.

Where any data is processed using systems or service providers that involve transfers outside the UK, we ensure appropriate safeguards are in place in accordance with UK GDPR, including adequacy regulations or approved contractual protections.

8. DATA SECURITY

We have implemented appropriate technical and organisational measures to protect personal data against loss, misuse, unauthorised access, alteration or disclosure.

Access to personal data is limited to those who need it for legitimate business purposes and who are subject to confidentiality obligations.

We have procedures in place to manage and report personal data breaches in accordance with legal requirements.

9. YOUR DATA PROTECTION RIGHTS

Under UK data protection law, you have the right to:

  • Request access to your personal data
  • Request correction of inaccurate or incomplete data
  • Request erasure of personal data (subject to legal limitations)
  • Object to processing based on legitimate interests or for direct marketing
  • Request restriction of processing
  • Request data portability where applicable

To exercise any of these rights, please contact us using the details in section 11.

You will not usually be required to pay a fee. We may request proof of identity to protect your information.

10. WITHDRAWING CONSENT

Where processing is based on consent, you may withdraw that consent at any time by contacting us. Withdrawal of consent does not affect the lawfulness of processing carried out before consent was withdrawn.

11. CONTACT DETAILS

Data Protection Point of Contact:
Miles Smith
Email: miles@mjsmith.co.uk
Telephone: 01392 875391

If you are unhappy with how we handle your personal data, you have the right to complain to the Information Commissioner’s Office (ICO):

Information Commissioner’s Office
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF

Telephone: 0303 123 1113
Website: https://ico.org.uk

12. CHANGES TO THIS NOTICE

We may update this privacy notice from time to time. The latest version will always be available on our website.

Last updated: January 2026