POLICY FOR DATA PROTECTION AND CLIENT CONFIDENTIALITY

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This practice will at all times respect the absolute privacy of its clients. Clients are to be left in no doubt as to the security of confidential records. By the nature of this practice, information has to be forwarded to third parties, particularly HM Revenue & Customs, The Benefits Agency, Mortgage and other Financial Houses, Lettings Agents etc. Clients may be assured that such information is NEVER sold on to other organisations.

TIM PHILLIPS & Co. Accountants is committed to upholding the eight Data Protection Principles of good information handling practice. The principles have been drawn up in respect of computer records but this practice applies them to all information handling media:

1. Personal data shall be processed fairly and lawfully and, in particular, shall not be processed unless:

(a) at least one of the conditions in Schedule 2 is met, and

(b) in the case of sensitive personal data, at least one of the conditions in Schedule 3 is also met.

2. Personal data shall be obtained only for one or more specified and lawful purposes, and shall not be further processed in any manner incompatible with that purpose or those purposes.

3. Personal data shall be adequate, relevant and not excessive in relation to the purpose or purposes for which they are processed.

4. Personal data shall be accurate and, where necessary, kept up to date.

5. Personal data processed for any purpose or purposes shall not be kept for longer than is necessary for that purpose or those purposes.

6. Personal data shall be processed in accordance with the rights of data subjects under this Act.

7. Appropriate technical and organisational measures shall be taken against unauthorised or unlawful processing of personal data and against accidental loss or destruction of, or damage to, personal data.

8. Personal data shall not be transferred to a country or territory outside the European Economic Area unless that country or territory ensures an adequate level of protection for the rights and freedoms of data subjects in relation to the processing of personal data.

This practice will on request at any time forward copies of all information held in respect of any client (past or present) to that client at no charge to him or her.

Data Protection Register Number PZ9794507