1. Data Controller Information
M & M Business Accountants Ltd (trading under the brand name Mittal & Associates, "we", "us", or "our") is a firm of ICAEW Chartered Accountants registered in England and Wales, company number 05660093. Registered office: Boundary House, Boston Road, London W7 2QE. Director: Nitu Mittal, ACA.
We are registered with the Information Commissioner's Office (ICO) under registration reference ZB910283. We act as Data Controller for the personal data provided to us during the course of providing accountancy, tax advisory, and statutory compliance services.
2. Information We Collect
In order to provide professional tax and accountancy services, we collect and process:
- Identity Data: Full name, date of birth, National Insurance number, Unique Taxpayer Reference (UTR), passport or driving licence copies for AML verification.
- Contact Data: Residential and business address, email address, telephone numbers.
- Financial & Business Data: Bank accounts, payroll information, dividend vouchers, company accounts, property portfolios, mortgage statements, transaction records, and capital gains details.
- HMRC Correspondence: Prior year tax returns (CT600, SA100), coding notices, compliance inquiry letters, and digital tax accounts.
3. Legal Basis for Processing Under UK GDPR
We process your personal information under the following lawful bases:
- Contractual Performance (Article 6(1)(b)): To deliver the accounting, tax calculation, and advisory services set out in our Letter of Engagement.
- Legal Obligation (Article 6(1)(c)): To comply with statutory filing requirements with HMRC and Companies House, and to satisfy anti-money laundering regulations under the Money Laundering Regulations 2017 (MLR 2017).
- Legitimate Interests (Article 6(1)(f)): For the proper management, administration, and professional quality control of our practice.
4. How We Use & Share Your Data
We do not sell, rent, or trade your personal data. We only disclose information to third parties in the necessary execution of our professional duties:
- HMRC & Companies House: Direct submission of CT600 Corporation Tax returns, Self-Assessments, VAT returns, and statutory accounts via secure digital APIs.
- Regulatory Bodies: The Institute of Chartered Accountants in England and Wales (ICAEW) for professional quality monitoring and practice reviews.
- Approved Software Vendors: Encrypted cloud accounting platforms (e.g. Xero, QuickBooks, Dext) and AML screening providers under strict data processing agreements.
5. Data Retention & Security
Under ICAEW regulations and HMRC statutory requirements, we retain client accounting working papers, tax records, and correspondence for a minimum statutory period of seven (7) years following the conclusion of an engagement or relevant tax year.
All data is stored in ISO 27001-certified UK/EEA data centres with AES-256 encryption at rest and in transit.
6. Your Rights Under UK GDPR
You have the right to request access to your personal data, rectification of inaccurate information, erasure where retention is no longer statutorily mandated, and restriction or objection to certain processing.
To exercise any of these rights, please contact our Data Protection Officer at enquiry@mittalandassociates.co.uk. You also have the right to lodge a complaint with the Information Commissioner's Office (ICO) at ico.org.uk.