Privacy Policy and Cookies Statement

Our Privacy Statement:


All data subjects whose data is processed by M&S Accountancy & Taxation Ltd.


M&S Accountancy & Taxation Ltd Director Catherine Sinclair ( is responsible for ensuring that this notice is placed in front of potential data subjects prior to M&S Accountancy & Taxation Ltd collecting / processing their personal data.  All employees of M&S Accountancy & Taxation Ltd who interact with data subjects are responsible for ensuring that this notice is drawn to the data subject’s attention and their consent to the processing of their data is secured. 

For the purposes of the General Data Protection Regulation, M&S Accountancy & Taxation Ltd are the Data Controllers (the holder, user and processor) of the information.  We will keep all information safe and secure. 

Fair Processing Notice

The personal data we collect from you will be used for the following purposes:-

  • Provision of Services & Advice
  • Consultancy and Advisory Services
  • Accounts and Records
  • Marketing

By consenting to this, you are giving us permission to perform those actions.  You may withdraw consent at any time by contacting the M&S Accountancy & Taxation Ltd administration department on 01383 621118.  

What is Personal Data?

Under the EU’s General Data Protection Regulation, Personal Data is defined as - “any information relating to an identified or identifiable natural person ('data subject'); an identifiable natural person is one who can be identified, directly or indirectly, 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”.  

Examples of personal data include: -

  • Names and home address details
  • National insurance number
  • Bank account details
  • Dates of birth
  • Telephone numbers
  • Marital Status
  • Email addresses
  • Photographs

Consent is required for M&S Accountancy & Taxation Ltd to process personal data and this must be explicitly given.

Where we are asking you for sensitive personal data, we will always tell you why and how the information will be used.

What types of personal data do we handle?  

To carry out our duties we (M&S Accountancy & Taxation Ltd) hold data in relation to: - 

  • Personal details such as names, addresses, telephone numbers, email addresses
  • Marital status
  • Employment details
  • Financial details
  • Licences or permits held
  • Business activities of an individual

Whose personal data do we handle?

To carry out our duties, we handle personal data from a range of sources.  This includes: -

  • Private individuals
  • Relatives, guardians and associates of the individual concerned
  • Staff including volunteers, agents, temporary casual workers, members, self-employed and other persons contracted to work on our behalf
  • Suppliers
  • Complainants, correspondents and enquirers
  • Advisers, consultants and other professional experts

Why does M&S Accountancy & Taxation Ltd need to collect and store personal data?

For us to provide you with services, we need to collect personal data for correspondence purposes and/or detailed service provision.  In any event, we are committed to ensuring that the information we collect, and use is appropriate for this purpose, and does not constitute an invasion of your privacy. 

We may pass your personal data on to third party service providers who are contracted to M&S Accountancy & Taxation Ltd while dealing with you. This would include suppliers of software for accounts and tax return preparation, IT services and file storage and destruction services. These suppliers may process personal data on our behalf as "processors" and are subject to written contractual conditions to only process that personal data under our instructions and protect it.

We may also share personal data with other professional advisers if it is necessary to take advice from these advisers.

If we do share personal data with external third parties, we will only share such personal data strictly required for the specific purposes and take reasonable steps to ensure that recipients shall only process the disclosed personal data for these purposes.

We require all third parties to respect the security of your personal data and to treat it in accordance with the law. We do not allow our third-party service providers to use your personal data for their own purposes.

M&S Accountancy & Taxation Ltd is obliged to keep your details secure and use them only to fulfil the service requested.  Once your service need has been satisfied or the case has been closed, we will dispose of the details in line with our company’s procedures. 

How do we collect personal about you?

The information we collect about you comes from:-

  • Forms you have completed and given to us
  • Information that you have given us over the telephone
  • Letters and/or emails that you have sent to us
  • Details of any checks we have made to ensure the accuracy of the information we hold

How M&S Accountancy & Taxation Ltd uses your information?

M&S Accountancy & Taxation Ltd will only collect and use your personal information when the law allows us to.  Most commonly, we will use your personal data in the following circumstances:- 

  • to fulfil our contract to provide services to you;
  • when you consent to it (e.g. when you agree for us to contact you to advise you of events, or general communication or to pass on your personal information to third parties so that they may offer you their products and services);
  • where we need to comply with a legal or regulatory obligation; and 
  • where it is necessary for our legitimate interests (or those of a third party) and your interests and fundamental rights to no override those interests.

Whom may we share the information with?

We obtain and share personal data with a wide variety of sources, which may include but are not limited to: -

  • Individuals themselves
  • Relatives, guardians or associated people with the individual - i.e. where there is a legal duty to do so.
  • HM Revenue and Customs (HMRC)
  • Child Maintenance Service
  • Ombudsman and other regulatory authorities
  • Financial institutions e.g. banks, building societies, insurance and investment companies, pension providers
  • Law enforcement agencies including the Police and the National Crime Agency
  • Cloud Service Providers
  • Internal Revenue Service (IRS) 

Why do we share information?

There are several reasons why we share information.  This can be due to: -

  • Current legislation and regulations which imply that we must
  • We may have to comply with a Court Order
  • For the purposes of keeping your personal data safe and secure
  • You have consented to disclosure

Any disclosures of personal data are always made on a case-by-case basis, using the personal data appropriate to the specific purpose and circumstances and with the necessary security controls in place.  

Your personal data will not be used for any sales or marketing purposes outside of the company.

M&S Accountancy & Taxation Ltd will not pass your information onto third parties unless we have your consent to do so or we are required by law to do so e.g. for fraud or crime purposes.

Data Sharing

From time to time, we may have to share your personal data with third parties but only for the reasons outlined above in the “How we use your information” clause: - 

  • Companies we, or you, have chosen to support us in the delivery of products and services we offer for example:- payroll service companies, banks, building societies, insurance and investment companies and pension providers;
  • Relatives, guardians or associated people;
  • HMRC;
  • The IRS;
  • Our Regulators and Supervisory Authorities;
  • Law enforcement for the prevention and detection of crime; and
  • Cloud service providers.

We require those third parties to keep your personal data confidential and secure and to protect it in accordance with the law and our policies.  They are only permitted to process your data for the lawful purpose for which it has been shared and in accordance with our instructions.

We periodically check that these third parties have appropriate safeguards in place to protect your data and that they are compliant with Data Protection Regulations.

What are your rights?

If at any point you believe the information, we process on you is incorrect, you can request to see this information and have it corrected or deleted.  If you wish to raise a complaint on how we have handled your personal data, you can contact our Director Catherine Sinclair who will investigate the matter. 

If you are not satisfied with our response or believe we are not processing your personal data in accordance with the law, you can complain to the Information Commissioner’s Office (ICO).

Unless otherwise agreed with you, we will only collect basic personal data about you, which does not include any ‘sensitive personal data’.  This information does, however, include the likes of your name, work address, email address and job title.

A full list of your rights under GDPR is as follows: -

  1. The right to access the personal data we hold on you
  2. The right to correct and update the personal data we hold on you
  3. The right to have your personal data erased
  4. The right to object to processing of your personal data
  5. The right to data portability
  6. The right to withdraw your consent to the processing at any time for any processing of personal data to which consent was sought
  7. The right to object to the processing of personal data where applicable
  8. The right to lodge a complaint with the Information Commissioners Office. You can contact the Information Commissioners Office.  You can contact the Information Commissioners Office via email, on 0303 123 1113, or at the Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9 5AF.

Retention Policy

We have a retention policy in place and for further guidance please refer to the engagement letter that was issued to you our Standard Terms and Conditions of Business.


By using our site, you consent to us processing your data and you confirm that all data provided to us is accurate and up to date.

Notification of Changes

If we change our Privacy Statement we will post the changes on this page so our users are aware of the information we collect and how we use it.  Users will have a choice as to whether or not they wish us to use this information.

Where links are provided to other websites it should be noted that they are not and cannot be governed by our Privacy Statement. We cannot guarantee your privacy when you access other websites through any link provided on this website.


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