Effective date: 7 September 2026

1. Who we are

Friendly Consulting Ltd is the controller of personal information described in this policy. We are registered in England and Wales under company number 12893264, with a registered office at 185 Angel Place, Fore Street, London, N18 2UD. For privacy enquiries, contact info@friendlyconsulting.co.uk.

Publication check: add “ICO registration number: [INSERT NUMBER]” if the firm is registered and wishes to display it.

2. Scope

This policy explains how we collect and use personal information relating to Website visitors, enquirers, clients, prospective clients, directors, shareholders, employees, contractors, beneficiaries and other individuals whose information is supplied to us in connection with accountancy, tax, payroll, bookkeeping, company secretarial, CIS, VAT, Making Tax Digital, identity verification or related services.

3. Information we may collect

• Identity and contact details, including names, addresses, dates of birth, telephone numbers, email addresses, signatures and identification documents.
• Business and employment information, including company roles, UTRs, National Insurance numbers, payroll details, pension information and Companies House information.
• Financial and tax information, including bank statements, income, expenses, assets, liabilities, invoices, tax records, VAT, PAYE and CIS information.
• Information required for anti-money laundering, sanctions, fraud-prevention and identity checks, including the source of funds or wealth where required.
• Information you provide in enquiries, meetings, calls, emails, forms and documents.
• Website and technical information, such as IP address, device/browser information, pages viewed, referral source and cookie preferences.
• Special-category or criminal-offence information only where relevant and lawful, for example health information affecting a tax claim or information needed for compliance checks.

If you give us information about another person, you should ensure you are permitted to do so and, where appropriate, direct them to this policy.

4. How we collect information

We collect information directly from you and from authorised representatives. We may also receive it from HM Revenue & Customs (HMRC), Companies House, employers, contractors, banks, pension providers, payroll or accounting platforms, identity and anti-money laundering providers, public registers, professional advisers and other parties involved in your affairs, where lawful.

5. Why we use information and our lawful bases

Purpose	Typical lawful basis
Responding to enquiries and taking steps before engagement	Legitimate interests; steps at your request before entering a contract
Providing agreed services and communicating with clients	Performance of a contract; legitimate interests
Meeting tax, company, employment, regulatory and record-keeping obligations	Legal obligation
Identity, anti-money laundering, sanctions and fraud checks	Legal obligation; legitimate interests
Managing fees, debts, complaints, risk, quality and legal claims	Contract; legal obligation; legitimate interests
Operating, securing and improving the Website	Legitimate interests; consent where non-essential cookies are used
Sending optional marketing communications	Consent where required; otherwise legitimate interests, with the right to opt out

Where we use special-category information, we also rely on an additional condition under data protection law, such as explicit consent, employment/social protection law, legal claims or substantial public interest, as applicable.

6. Who we may share information with

• HMRC, Companies House and other government, tax, regulatory or law-enforcement bodies where required or authorised.
• Cloud accounting, payroll, pension, tax filing, document storage, email, website hosting, analytics, identity verification and anti-money laundering service providers.
• Banks, payment providers, insurers, legal advisers, professional consultants, subcontractors and debt-recovery providers where necessary.
• A buyer, investor or successor in connection with a genuine business reorganisation, subject to appropriate safeguards.
• Other persons where you instruct or authorise us to share information, or where disclosure is required by law.

We require service providers acting on our behalf to protect personal information and use it only for authorised purposes.

7. International transfers

Some technology providers may process information outside the United Kingdom. Where personal information is transferred internationally, we use a lawful transfer mechanism and appropriate safeguards where required, such as UK adequacy regulations or approved contractual protections.

8. Retention

We keep personal information only for as long as reasonably necessary for the purpose collected and to meet legal, regulatory, tax, accounting, anti-money laundering, insurance and claims requirements. Retention periods vary by record and engagement. Accountancy and tax files are commonly retained for at least six years after the relevant period or the end of the relationship, while anti-money laundering records are generally retained for the legally required period. We may retain information longer where an enquiry, investigation, dispute or legal obligation requires it.

9. Security

We use proportionate organisational and technical measures designed to protect information against unauthorised access, alteration, disclosure, loss or destruction. No online transmission or storage system is completely secure, so please avoid sending sensitive documents through an insecure channel when a secure method is available.

10. Your rights

Depending on the circumstances, you may have rights to:

• request access to your personal information;
• ask us to correct inaccurate or incomplete information;
• request deletion or restriction of processing;
• object to processing based on legitimate interests or to direct marketing;
• receive certain information in a portable format; and
• withdraw consent at any time where processing relies on consent.

These rights are not absolute. We may need to retain or continue using information where the law permits or requires it. To exercise a right, email info@friendlyconsulting.co.uk. We may request information to verify your identity.

11. Complaints

Please contact us first so we can try to resolve your concern. You also have the right to complain to the Information Commissioner’s Office (ICO) at ico.org.uk or by calling 0303 123 1113.

12. Marketing

You can opt out of marketing at any time by using an unsubscribe facility where provided or by contacting us. We may still send necessary service and administrative communications to clients.

13. Children

Our Website and services are not directed at children. If information about a child is needed for a client’s tax, payroll or related affairs, we process it only where relevant and lawful.

14. Updates

We may update this policy to reflect changes in law, services or data practices. The latest version will be posted on the Website with a revised effective date.