Request copy of all electronic files / data

Request copy of all electronic files / data ( Data Protection Aact / GDPR )

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Is it reasonable, or covered by the DPA / GDPR, to request a copy of all files held by a previous Accountant ?

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By paul.benny
05th Sep 2019 08:50

No.

GDPR covers processing of personal data.

Very little of the data contained in "all files" is likely to be your personal data and so would not be covered by a Subject Access Request (SAR).

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By ArranP
05th Sep 2019 10:10

I am under HMRC investigation, to which I am fielding myself. My previous accountant has since retired.

Transaction categories have been grouped into boxes, HMRC is requesting detailed breakdown for each box on the SA return across 6 tax years.

I can provide the transactions, date, amount, description, category. But only the accountant knows what categories are attributed to the boxes on the SA return. Further more, the overall balance of the SA returns submitted do not tally with my records.

Is it reasonable of me to expect my account to provide me the working files, so I can answer HMRC.

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Replying to ArranP:
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By paul.benny
05th Sep 2019 10:33

I think it's a reasonable question. But it would also be reasonable for your accountant to charge for the time involved. What happened to the retired accountant's practice - and more importantly, what happened to the records?

The difference between the total expenses per your records and the expenses on your tax return *may* be due to personal or other expenses that your accountant disallowed.

Whether it is wise to field an HMRC investigation yourself is a different question. If you are having difficulty in responding to their questions in the time allotted, do go back to them and request an extension. In my very limited experience, HMRC are reasonable about giving extra time as long as you discuss before the due date.

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By ArranP
12th Sep 2019 08:25

It seems my previous accountant is not willing to co-operate, at least he is not responding to email requests for a breakdown of each category on the SA return, which is HMRC that are making this request.

What options do I have in proceeding, is there a legal obligation for my previous accountant to make these details i.e. to breakdown of each category on the SA return, available to me ? It is HMRC that is requesting them.

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Replying to ArranP:
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By paul.benny
12th Sep 2019 09:01

Not responding is somewhat different from refusing to co-operate. I don't think there is any legal obligation on your accountant. In strict terms, it's your tax return and you should understand and approve the submission.

I'd pick up the phone rather than rely on email. It's much harder to ignore.

And, as previously advised, I'd call HMRC before their deadline and request an extension.

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Replying to paul.benny:
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By WhichTyler
12th Sep 2019 10:53

paul.benny wrote:

I'd pick up the phone rather than rely on email. It's much harder to ignore.

And write them a letter...

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