Privacy Notice

Moray Multum Advisory Limited is a company providing services as a Chartered Accountant, Chartered Tax Adviser, and business advice. We are registered in Scotland as a limited liability company under number: SC SC814263, and our registered office is located at 14A Moray Place, Edinburgh.  

This notice will inform you about how we manage your personal data, your privacy rights, and our compliance with data protection regulations designed to safeguard your information.  

In this notice, 'Data Protection Legislation' refers to any applicable law regarding the processing, privacy, and use of personal data, including the Data Protection Act 2018 and the Privacy and Electronic Communications (EC Directive) Regulations 2003, as amended by The Data Protection, Privacy and Electronic Communications (Amendments etc) (EU Exit) Regulations 2020.  

For the purposes of the Data Protection Legislation and this notice, we act as the 'data controller'. This means we are responsible for determining how we hold and use personal data about you. Under the Data Protection Legislation, we are obligated to inform you of the information contained in this privacy notice.

The information we hold about you in relation to our services may include the following personal data: 

· your personal details (such as your name and/or address);

· details of contact we have had with you concerning the provision, or the proposed provision, of our Chartered Accountant services;

· details of any services you have received from us;

· our correspondence and communications with you;

· information about any complaints and enquiries you make to us;

· information from research, surveys, and marketing activities;

In line with data protection regulations, we respect your privacy rights and strive to protect your personal data.

We obtain your personal data directly from you when: · you request a proposal from us regarding the services we provide as a Chartered Accountant; · you engage us to provide our services and during the provision of those services; · you contact us by email, telephone, post, or social media (for example, when you have a query about our services), ensuring your privacy rights and data protection are respected.

We may process your personal data for purposes necessary for the performance of our contract and to comply with our legal obligations concerning data protection. This may include processing your personal data if you are an employee, subcontractor, supplier, or customer of our client.

We may also process your personal data for our own legitimate interests, provided that these interests do not override your privacy rights, interests, or freedoms that require the protection of personal data. This includes processing for marketing, business development, statistical, and management purposes.

Please note that we may process your personal data on more than one lawful basis, depending on the specific purpose for which we are using your data.

**Situations in which we will use your personal data**

We may use your personal data to:

· Carry out our obligations arising from any agreements entered into between you and us, which will most usually be for the provision of our services;

· Fulfill our obligations arising from any agreements entered into between our clients and us, which will most often be for the provision of our services where you may be a subcontractor, supplier, or customer of our client;

· Provide you with information related to our services and events or seek your thoughts and opinions on the services we deliver;

· Notify you about any changes to our services.

In some circumstances, we may anonymize or pseudonymize the personal data so that it can no longer be associated with you, allowing us to use it without further notice. 

We may also process your personal data without your knowledge or consent, in accordance with this notice, where we are legally required or permitted to do so.

**Data retention**

We will only retain your personal data for as long as necessary to fulfill the purposes for which it is collected, while ensuring compliance with data protection regulations. When assessing the appropriate retention period for your personal data, we consider the requirements of our business and the services provided, any statutory or legal obligations, and the purposes for which we originally collected the personal data.

**Change of purpose**

Where we need to use your personal data for a reason other than the purpose for which we originally collected it, we will only do so if that reason is compatible with the original purpose. If we need to use your data for a new purpose, we will notify you and communicate our legal basis for this new processing.

We will share your personal data with third parties when required by law, necessary to manage the relationship between us, or where we have a legitimate interest in doing so, such as compliance with data protection regulations. This may include sharing your personal data with a regulator or as part of our efforts to uphold privacy rights under applicable laws. 

Additionally, we may disclose your personal data to other third parties in contexts like a potential sale or restructuring of our business. Again, sharing may involve compliance with the law, including data protection requirements.

We will not transfer your personal data outside of the UK, ensuring that your privacy rights are upheld in accordance with data protection regulations, as advised by your Chartered Accountant.

We have implemented commercially reasonable and appropriate security measures to prevent your personal data from being accidentally lost, used, or accessed in an unauthorized manner, altered, or disclosed. Furthermore, we limit access to your personal data to those employees, agents, contractors, and other third parties who have a legitimate business need to know. These individuals will only process your personal data under our instructions and are bound by a duty of confidentiality. As a chartered accountant, we understand the importance of data protection and your privacy rights. We have established procedures to address any suspected data security breach and will notify you, as well as any applicable regulator, of a suspected breach when required by law.

Your duty to inform us of changes

It is crucial for the accuracy and currency of your personal data that we hold about you. As a Chartered Accountant, we emphasize the importance of data protection. Should your personal information change, please notify us of any changes you believe we need to be aware of by contacting us using the details below.

Your privacy rights in connection with personal data

Under certain circumstances, by law you have the right to:

· Request access to your personal data. This enables you to receive details of the personal data we hold about you and to check that we are processing it lawfully.

· Request correction of the personal data that we hold about you.

· Request erasure of your personal data. This enables you to ask us to delete or remove personal data where there is no good reason for us to continue processing it. You also have the right to ask us to delete or remove your personal data where you have exercised your right to object to processing (see below).

· Object to processing of your personal data where we are relying on a legitimate interest (or those of a third party) and there is something about your particular situation which makes you want to object to processing on this basis. You also have the right to object where we are processing your personal information for direct marketing purposes.

· Request the restriction of processing of your personal data. This enables you to ask us to suspend the processing of personal data about you, for example, if you want us to establish its accuracy or the reason for processing it.

· Request the transfer of your personal data to you or another data controller if the processing is based on consent, carried out by automated means, and this is technically feasible.

If you want to exercise any of the above rights, please email mikeforrest@moraymultum.com

You will not have to pay a fee to access your personal data (or to exercise any of the other rights). However, we may charge a reasonable fee for the administrative costs of complying with the request if your request for access is manifestly unfounded or excessive. Alternatively, we may refuse to comply with the request in such circumstances.

We may need to request specific information from you to help us confirm your identity and ensure your right to access the information (or to exercise any of your other rights). This is another appropriate security measure to ensure that personal information is not disclosed to any person who has no right to receive it.

In the limited circumstances where you may have provided your consent to the collection, processing, and transfer of your personal data for a specific purpose, you have the right to withdraw your consent for that specific processing at any time. To withdraw your consent, please email mikeforrest@moraymultum.com. As a Chartered Accountant, it is important to ensure compliance with data protection regulations. Once we have received notification that you have withdrawn your consent, we will no longer process your personal information (personal data) for the purpose or purposes you originally agreed to, unless we have another legitimate basis for doing so in law, respecting your privacy rights.

This privacy notice, which is essential for understanding your privacy rights and how we handle personal data, was last updated on 6 August 2014, in compliance with data protection regulations commonly advised by Chartered Accountants.

You also have the right to make a complaint to the Information Commissioner's Office (ICO), the UK supervisory authority for data protection issues related to personal data and privacy rights, at any time. The ICO’s contact details are as follows: Information Commissioner's Office Wycliffe House Water Lane Wilmslow Cheshire SK9 5AF