When funds are posted to your account, e-money is issued in exchange for these funds, by an Electronic Money Institution who we work with, called Sciopay Ltd. Sciopay Ltd is a company incorporated in England & Wales. Registration No: 12352935. Sciopay Ltd is licensed and regulated by HMRC as a Money Service Business (MSB). License No: XCML00000151326. Sciopay Ltd is authorised by the Financial Conduct Authority as an Authorised Payment Institution. Firm Reference Number: 927951

​

In line with regulatory requirements,  Sciopay safeguards your funds. This means that the money behind the balance you see in your account is held at a reputable bank, and most importantly, it is protected for you in the event of Sciopay’s, or our, insolvency. Sciopay stops safeguarding your funds when the money has been paid out of your account to your beneficiary’s account.

Business Conduct Policy

INTRODUCTION

This Business Conduct Policy covers a wide range of business practices and procedures. It does not cover every issue that may arise, but it sets out basic principles to guide all employees and principals of APFOR-EX. All of our employees must conduct themselves accordingly and seek to avoid even the appearance of improper behaviour. This policy should also be provided to and followed by the agents, representatives and suppliers that support any of the operations or service of APFOR-EX. In addition, APFOR-EX policies apply to various APFOR-EX operations and you need to know and follow those policies that apply to your APFOR-EX work.

If a law conflicts with a policy in this policy, you must comply with the law. Alternatively, if a local custom or policy conflicts with this policy, you must comply with the policy. If you have any questions about these conflicts, you should ask your supervisor how to handle the situation. Employees and principals are responsible for understanding the legal and policy requirements that apply to their jobs and reporting any suspected violations of law, this policy, or APFOR-EX policies.

Those who violate the standards in this policy will be subject to disciplinary action, including possible dismissal. Furthermore, violations of this policy may also be violations of the law and may result in civil or criminal penalties for you, your supervisors and/or APFOR-EX. If you are in a situation which you believe may violate or lead to a violation of this policy, follow the procedures set out in Section 16 of this policy.

The basic principles discussed in this policy are subject to any APFOR-EX policies covering the same issues.

1. COMPLIANCE WITH LAWS, RULES AND REGULATIONS

Obeying the law, both in letter and in spirit, is the foundation on which APFOR-EX’s ethical standards are built. All employees and principals must respect and obey the laws, rules, and regulations of the cities, and countries in which we operate. Although employees and principals are not expected to know the details of each of these laws, rules and regulations, it is important to know enough to determine when to seek advice from supervisors, managers or other appropriate personnel.

2. CONFLICTS OF INTEREST

A “conflict of interest” exists when a person’s private interest interferes in any way, or even appears to interfere, with the interests of APFOR-EX. A conflict situation can arise when an employee or principal takes actions or has interests that may make it difficult to perform his or her APFOR-EX work objectively and effectively. Conflicts of interest may also arise when an employee or principal (or a member of his or her family) receives improper personal benefits as a result of his or her position in APFOR-EX. Loans to, or guarantees of obligations to, employees and principals and their family members by APFOR-EX may create conflicts of interest and in certain instances are prohibited by law.

It is a conflict of interest for an APFOR-EX employee or principal to work for a competitor, client or supplier. You should avoid any direct or indirect business connection with our clients, suppliers or competitors; except as required on our behalf.

Conflicts of interest are prohibited as a matter of APFOR-EX policy, except as approved by the board of directors. Conflicts of interest may not always be clear-cut, so if you have a question, you should consult with a principal or follow the procedures set out in Section 16. Any employee or principal who becomes aware of a conflict or potential conflict should bring it to the attention of a Designated Member, or other appropriate personnel or consult the procedures provided in Section 19 of this policy.

3. CORPORATE OPPORTUNITIES

Employees and principals are prohibited from taking opportunities that are discovered through the use of corporate property, information or position for themselves without the consent of the Designated Members. No employee or principal may use corporate property, information or position for personal gain and no employee or principal may compete with APFOR-EX directly or indirectly. Employees and principals owe a duty to APFOR-EX to advance APFOR-EX’s interests when the opportunity to do so arises.

4. COMPETITION AND FAIR DEALING

We seek to outperform our competition fairly and honestly. We seek competitive advantages through superior performance never through unethical or illegal business practices. Stealing proprietary information, possessing trade secret information that was obtained without the owner’s consent, or inducing such disclosures by past or present employees of other companies is prohibited. Each employee and principal should endeavour to respect the rights of and deal fairly with APFOR-EX’s clients, suppliers, competitors and employees. No employee or principal should take unfair advantage of anyone through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or any other illegal trade practice.

No employee or principal is permitted to engage in price fixing, bid rigging, allocation of markets or clients, or similar illegal activities.

The purpose of business entertainment and gifts in a commercial setting is to create goodwill and sound working relationships, not to gain unfair advantage with clients. No gift or entertainment should ever be offered, given, provided or accepted by any APFOR-EX employee or principal, family member of an employee or principal, or agent unless it: (1) is not a cash gift, (2) is consistent with customary business practices, (3) is reasonable in value, (4) cannot be construed as a bribe or payoff and (5) does not violate any laws, regulations or applicable policies of the other party’s organisation.

5. POLITICAL CONTRIBUTIONS

Except as approved in advance by a Designated Member, APFOR-EX prohibits political contributions (directly or through trade associations) by APFOR-EX or its business units. This includes: (a) any contributions of APFOR-EX funds or other assets for political purposes; (b) encouraging individual employees to make any such contribution; or (c) reimbursing an employee for any contribution.

Individual employees are free to make personal political contributions as they see fit.

6. DISCRIMINATION AND HARASSMENT

The diversity of APFOR-EX’s employees is a tremendous asset. We are firmly committed to providing equal opportunity in all aspects of employment and will not tolerate any illegal discrimination or harassment based on race, colour, religion, sex, national origin or any other protected class. For further information, consult the appropriate APFOR-EX policy.

7. HEALTH AND SAFETY

APFOR-EX strives to provide each employee and principal with a safe and healthy work environment. Each employee and principal has the responsibility for maintaining a safe and healthy workplace for all employees and principals by following environmental, safety, and health rules and practices and by reporting accidents, injuries and unsafe equipment, practices or conditions. Violence and threatening behaviour will not be tolerated.

Employees and principals are expected to perform their APFOR-EX related work in a safe manner, free of the influences of alcohol, illegal drugs or controlled substances. The use of illegal drugs in the workplace will not be tolerated.

8. ENVIRONMENTAL

APFOR-EX expects its employees and principals to follow all applicable environmental laws and regulations.

9. RECORD-KEEPING, FINANCIAL CONTROLS AND DISCLOSURES

APFOR-EX requires honest, accurate and timely recording and reporting of information in order to make responsible business decisions.

All business expense accounts must be documented and recorded accurately in a timely manner.

All of APFOR-EX’s books, records, accounts and financial statements must be maintained in reasonable detail; must appropriately reflect APFOR-EX’s transactions; must be promptly disclosed in accordance with any applicable laws or regulations; and must conform both to applicable legal requirements and to APFOR-EX’s system of internal controls.

Business records and communications may become public and we should avoid exaggeration, derogatory remarks, guesswork or inappropriate characterisations of people and companies that may be misunderstood. This applies equally to e-mail, internal memos and formal reports. Records should always be retained or destroyed according to APFOR-EX’s record retention policies.

10. CONFIDENTIALITY

Employees and principals must maintain the confidentiality of proprietary information entrusted to them by APFOR-EX or its clients or suppliers, except when disclosure is authorised in writing by a Designated Member or required by laws or regulations. Proprietary information includes all non-public information that might be of use to competitors or harmful to APFOR-EX or its clients or suppliers if disclosed. It includes information that suppliers and clients have entrusted to us. The obligation to preserve proprietary information continues even after employment ends.

11. PROTECTION AND PROPER USE OF APFOR-EX ASSETS

All employees and principals should protect APFOR-EX’s assets and ensure their efficient use. Theft, carelessness and waste have a direct impact on APFOR-EX’s profitability. All APFOR-EX assets are to be used for legitimate APFOR-EX purposes. Any suspected incident of fraud or theft should be immediately reported for investigation. APFOR-EX assets should not be used for non-APFOR-EX business.

The obligation of employees and principals to protect APFOR-EX’s assets includes APFOR-EX’s proprietary information. Proprietary information includes intellectual property such as trade secrets, patents, trademarks and copyrights, as well as business, marketing and service plans, engineering and manufacturing ideas, designs, databases, records, salary information, and any unpublished financial data and reports. Unauthorized use or distribution of this information is a violation of APFOR-EX policy. It could also be illegal and result in civil or criminal penalties.

12. PAYMENTS TO GOVERNMENT PERSONNEL

APFOR-EX prohibits giving anything of value (directly or indirectly) to officials of local or foreign governments or local and foreign political candidates in order to obtain or retain business.

The promise, offer or delivery to an official or employee of the government of a gift, favour or other gratuity in violation of these rules would not only violate APFOR-EX policy but will also commit a civil or criminal offence.

13. TRADE ISSUES

From time to time, the local government, foreign governments, EU and the United Nations have imposed boycotts and trading sanctions against various governments and regions, which must be obeyed. Advice regarding the current status of these matters must be obtained from a Designated Member.

14. REPORTING ANY ILLEGAL OR UNETHICAL BEHAVIOR

Employees are encouraged to talk to principals or other appropriate personnel about observed behaviour that they believe may be illegal or a violation of this policy or APFOR-EX policies or when in doubt about the best course of action in a particular situation. It is the policy of APFOR-EX not to allow retaliation for reports made in good faith by employees of misconduct by others. Employees are expected to cooperate in internal investigations of misconduct.

15. FINANCIAL REPORTING

As a limited liability partnership, it is necessary that APFOR-EX’s filings with HMRC are accurate and timely. APFOR-EX expects employees and principals to take this responsibility very seriously and provide prompt and accurate answers to inquiries related to APFOR-EX’s public reporting requirements.

APFOR-EX’s policy is to comply with all financial reporting and accounting regulations applicable to APFOR-EX. If any employee or principal has concerns or complaints regarding accounting or reporting matters of APFOR-EX, then he or she is encouraged to submit those concerns by one of the methods described in Section 16.

16. COMPLIANCE PROCEDURES

We must all work to ensure prompt and consistent action against violations of this policy. However, in some situations it is difficult to know right from wrong. Since we cannot anticipate every situation that will arise, it is important that we have a way to approach a new question or problem. These are the steps to keep in mind:

(a) Make sure you have all the facts. In order to reach the right solutions, we must be as fully informed as possible.

(b) Ask yourself: What specifically am I being asked to do? Does it seem unethical or improper? This will enable you to focus on the specific question you are faced with and the alternatives you have. Use your judgment and common sense; if something seems unethical or improper, it probably is.

(c) Discuss the problem with a principal. This is the basic guidance for all situations. In many cases, your principal will be more knowledgeable about the question and will appreciate being brought into the decision-making process. Remember that it is your principal’s responsibility to help solve problems. If you are uncomfortable discussing the problem with your principal, you can talk to a Designated Member.

(d) You may report violations in confidence and without fear of retaliation. If your situation requires that your identity be kept secret, your anonymity will be protected. APFOR-EX does not permit retaliation of any kind against employees or principals for good faith reports of suspected violations.

(e) Always ask first, act later: If you are unsure of what to do in any situation, seek guidance before you act.

(g) All employees and principals are subject to this policy, which describes procedures for the internal reporting of violations of the code. All employees and principals must comply with those reporting requirements and promote compliance with them by others. Failure to adhere to this policy by any employee or principal will result in disciplinary action up to and including termination.

20. ANNUAL ACKNOWLEDGEMENT

To help ensure compliance with this Business Conduct Policy, APFOR-EX requires that all employees and principals review this Business Conduct Policy and acknowledge their understanding and adherence in writing on an annual basis on an official form.

COMPLAINTS HANDLING POLICY

 

1. Definitions

   1. In this Complaints Policy the following expressions have the following meanings:

 

“Appeal”

means your request to escalate a Complaint from Level One to Level Two if you are not satisfied with the outcome at Level One;

“Appeal Handler”

means an employee of APFOR Tax & Consultancy LLP trading as APFOR-EX working at Designated Member level who will handle Level Two Complaints;

“Business Day”

means, any day (other than Saturday or Sunday) on which ordinary banks are open for their full range of normal business in the UK;

“Complaint”

means a complaint about services sold by APFOR Tax & Consultancy LLP trading as APFOR-EX, about our customer service, or about our employees;

“Complaint Handler”

means an employee of APFOR Tax & Consultancy LLP trading as APFOR-EX working at Manager level who will handle Level One Complaints;

“Complaints Policy”

means this document;

“Complaints Procedure”

means the internal complaints handling procedure of APFOR Tax & Consultancy LLP trading as APFOR-EX which is followed when handling a Complaint and is available from Suite 2 The Old Factory Offices, 8 Hawley Road, Hinckley, Leicestershire, LE10 0PR for your reference;

“Complaint Reference”

means a unique code assigned to your Complaint that will be used to track your Complaint;

“External Resolution”

means the referral of your Complaint to an external body or organisation for resolution if you are not satisfied with the outcome at Level Two;

“Level One”

means the first stage in our complaints handling procedure under which your Complaint will be handled by a Complaint Handler; and

“Level Two”

means the second stage in our complaints handling procedure under which you may appeal the outcome of a Level One Complaint.  Your Complaint will be handled by an Appeal Handler.

 

1. Purpose of this Complaints Policy

   1. APFOR Tax & Consultancy LLP trading as APFOR-EX welcomes and encourages feedback of all kinds from our customers.  If you have a Complaint about our services, our customer service, or about our employees, not only do we want to resolve it to your satisfaction but we also want to learn from it in order to improve our business and customer experience in the future.

   2. It is our policy to resolve Complaints quickly and fairly, where possible without recourse to formal investigations or external bodies.  In particular, the aims of this Complaints Policy are:

      1. To provide a clear and fair procedure for any customers who wish to make a Complaint about APFOR Tax & Consultancy LLP trading as APFOR-EX, our services, our customer service, or about our employees;

      2. To ensure that everyone working for or with APFOR Tax & Consultancy LLP trading as APFOR-EX knows how to handle Complaints made by our customers;

      3. To ensure that all Complaints are handled equally and in a fair and timely fashion;

      4. To ensure that important information is gathered from Complaints and used in the future to avoid such a situation arising again.

 

1. What this Complaints Policy Covers

   1. This Complaints Policy applies to the provision of services by APFOR Tax & Consultancy LLP trading as APFOR-EX, to our customer service and to our employees.

   2. For the purposes of this Complaints Policy, any reference to APFOR Tax & Consultancy LLP trading as APFOR-EX also includes our employees.

   3. Complaints may relate to any of our activities and may include (but not be limited to):

      1. The quality of customer service you have received from APFOR Tax & Consultancy LLP trading as APFOR-EX;

      2. The behaviour and/or professional competence of our employees;

      3. Delays, defects or other problems associated with the provision of services by APFOR Tax & Consultancy LLP trading as APFOR-EX;

2. The following are not considered to be Complaints and should therefore be directed to the appropriate person:

   1. Matters concerning contractual or other legal disputes;

   2. Formal requests for the disclosure of information, for example, under applicable legislation;

 

1. Making a Complaint

   1. All Complaints, whether they concern our, our customer service, or our employees, should be made in one of the following ways:

      1. In writing, addressed to the Manager, Suite 2 The Old Factory Offices, 8 Hawley Road, Hinckley, Leicestershire, LE10 0PR;

      2. By email, addressed to the Manager at enquiries@apfor.co.uk;

      3. By contacting us by telephone on 01455 611531.

2. When making a Complaint, you will be required to provide the following information in as much detail as is reasonably possible:

   1. Your name, address, telephone number and email address (We will contact you using your preferred contact method as your Complaint is handled);

   2. If you are making a Complaint on behalf of someone else, that person’s name and contact details as well as your own;

   3. If you are making a Complaint about a particular transaction, the account ID, trade reference or payment reference;

   4. If you are making a Complaint about a particular employee of ours, the name and, where appropriate, position of that employee;

   5. Further details of your Complaint including, as appropriate, all times, dates, events, and people involved;

   6. Details of any documents or other evidence you wish to rely on in support of your Complaint;

   7. Details of what you would like APFOR Tax & Consultancy LLP trading as APFOR-EX to do to resolve your Complaint and to put things right.  (Please note that whilst we will make every reasonable effort to accommodate such requests, we are not bound to take any action beyond that which we may be contractually or otherwise legally obliged to take.)

 

1. How We Handle Your Complaint

   1. APFOR Tax & Consultancy LLP trading as APFOR-EX operates a two-stage complaints handling procedure.  Following our Complaints Procedure, our aim is to always resolve Complaints to your satisfaction at Level One without further recourse to Level Two.  If you are not satisfied at the end of Level One, you may escalate your Complaint to Level Two.  If you are still not satisfied at the end of Level Two, Complaints may progress to External Resolution as detailed below.

   2. Level One:

      1. Upon receipt of your Complaint, the Manager identified above in Section 4.1 will log the Complaint in our complaints log and will acknowledge receipt of it in writing within two working days, giving you a Complaint Reference.

      2. When we acknowledge receipt of your Complaint we will also provide details of your Complaint Handler.  This may be the Manager to whom your original Complaint was directed (as above) or your Complaint may be assigned to another appropriate member of our team.

      3. If your Complaint relates to a specific employee, that person will be informed of your Complaint and given a fair and reasonable opportunity to respond.  Any communication between you and the employee  in question should take place only via the Complaint Handler and we respectfully ask that you do not contact the employee  in question directly concerning the Complaint while we are working to resolve it.

      4. If we require any further information or evidence from you, the Complaint Handler will contact you as quickly as is reasonably possible to ask for it.  We ask that you use reasonable efforts to supply any such information or evidence quickly in order to avoid delaying the complaints handling process.  If you are for any reason unable to provide such information or evidence we will use all reasonable efforts to proceed without it, however please be aware that we will not ask for further information or evidence unless we consider it important to the successful resolution of your Complaint.

      5. We aim to resolve Level One Complaints within 14 days, however in some cases, particularly if your Complaint is of a complex nature, this may not be possible.  If this is not possible for any reason you will be informed of the delay, the likely length of the delay and the reasons for it.

      6. At the conclusion of the Level One complaints procedure, regardless of the outcome, we will provide you with full details of our investigation, our conclusions from that investigation, and any action taken as a result.  You will also be reminded of your right to appeal our decision and escalate the complaint to Level Two in the form of an Appeal.

2. Level Two:

   1. If you are not satisfied with the resolution of your complaint at Level One, you may appeal the decision within 7 days, and have the complaint escalated to Level Two.  Appeals are handled by Designated Member level members of our team.

   2. Appeals, quoting your original Complaint Reference, should be directed to your original Complaint Handler who will forward the request to an appropriate Appeal Handler.  Receipt of Appeals will be acknowledged in writing within 2 working days.  When we acknowledge receipt of your Appeal we will also provide details of your Appeal Handler.

   3. If your Complaint relates to a specific employee, that person will be informed of your Appeal and given a further opportunity to respond.  Any communication between you and the employee  in question should take place only via the Appeal Handler and we respectfully ask that you do not contact the employee in question directly concerning the Complaint while we are working to resolve it.

   4. If we require any further information or evidence from you, the Appeal Handler will contact you as quickly as is reasonably possible to ask for it.  We ask that you use reasonable efforts to supply any such information or evidence to us quickly in order to avoid delaying the complaints handling process.  If you are for any reason unable to provide such information or evidence we will use all reasonable efforts to proceed without it, however please be aware that we will not ask for further information or evidence unless we consider it important to the successful resolution of your Complaint.

   5. We aim to resolve Level Two Complaints within 14 days, however in some cases, particularly if your Complaint is of a complex nature, this may not be possible.  If this is not possible for any reason you will be informed of the delay, the likely length of the delay and the reasons for it.

   6. At the conclusion of the Level Two procedure, regardless of the outcome, we will provide you with full details of our investigation, our conclusions from that investigation, and any action taken as a result.  Our decision at this stage is final , subject to your right to seek External Resolution of your Complaint.

   7. In relation to payment services provided by The CurrencyCloud Limited (TCCL) you, as our customer, have the right to seek External Resolution of your Complaint from that organisation if you are not satisfied with the outcome of your Level Two Complaint.

3. External Resolution for complaints relating to services provided by TCCL:

   1. If you are not satisfied with the resolution of your Complaint at Level Two you may seek External Resolution of your Complaint from The Financial Ombudsman Service.  For details of complaint and conflict resolution mechanisms available from the Financial Ombudsman Service (FOS), please contact them by telephone on 0800 023 4567, by email at complaint.info@financial-ombudsman.org.uk , or via their website at https://www.financial-ombudsman.org.uk/make-complaint.

 

1. Confidentiality and Data Protection

   1. All Complaints and information relating thereto are treated with the utmost confidence.  Such information will only be shared with those employees of APFOR Tax & Consultancy LLP trading as APFOR-EX who need to know in order to handle your Complaint.

   2. We may ask for your permission to use details of your Complaint (with your personal details removed) for internal training and quality improvement purposes.  If you have given such permission, you may revoke it at any time by contacting The Manager, whose details are provided above in Section 4.1.

   3. All personal information that we may collect (including, but not limited to, your name and address) will be collected, used and held in accordance with the provisions of UK data protection law (including but not limited to the UK GDPR, the Data Protection Act 2018, and the Privacy and Electronic Communications Regulations 2003) and your rights thereunder, as set out in our Privacy Notice  available from Suite 2 The Old Factory Offices, 8 Hawley Road, Hinckley, Leicestershire, LE10 0PR.

 

1. Questions and Further Information

If you have any questions or require further information about any aspect of this Complaints Policy or about our Complaints Procedure, please contact The Manager by post at Suite 2 The Old Factory Offices, 8 Hawley Road, Hinckley, Leicestershire, LE10 0PR, by telephone on 01455 611531, or by email at enquiries@apfor.co.uk.

 

1. Policy Responsibility and Review

   1. Overall responsibility for this Complaints Policy within APFOR Tax & Consultancy LLP trading as APFOR-EX and the implementation thereof lies with Andrew Forsythe, Designated Member.

   2. This Complaints Policy is regularly reviewed and updated as required.

   3. This Complaints Policy was adopted on 14th February 2024.

   4. This Complaints Policy was last reviewed on 14th February 2024.

Overview

This policy sets out how APFOR Tax & Consultancy LLP trading as APFOR-EX aim to identify and treat clients and prospective clients who may be considered as being vulnerable by virtue of their age, disability or circumstances.

Although vulnerability can come in many forms, it is important that such individuals are dealt with appropriately, fairly and consistently.

We are committed to making sure that we treat any vulnerable client as an individual. We will do this by being:

• flexible in our approach to client communications

• empathetic to any specific needs or concerns they have.

Definition of a vulnerable client?

The Financial Conduct Authority defines a vulnerable client as: ‘Someone who, due to their personal circumstances, is especially susceptible to harm, particularly when a firm is not acting with appropriate levels of care’.

All clients are at risk of becoming vulnerable on a permanent, temporary or sporadic basis and this risk is increased by characteristics of vulnerability related to four key drivers:

• Health: physical disability, severe or long-term illness, hearing or visual impairment, mental health condition or disability, addiction and low mental capacity or cognitive disability.
   

• Life events: retirement, bereavement, income shock (job loss), relationship breakdown, domestic abuse (including economic control) and caring responsibilities.
   

• Resilience: inadequate or erratic income, over-indebtedness, low savings and low emotional resilience.
   

• Capability: low knowledge or confidence in managing finances, poor literacy or numeracy skills, poor English language skills, poor or non-existent digital skills, learning difficulties and no or low access to help of support.

Not all clients with characteristics of vulnerability will be vulnerable and we are mindful that those that are identified as vulnerable may not want the label ‘vulnerable’ applied to them.

What are the types of vulnerability?

There are a number of factors that could result in a client being deemed vulnerable on a permanent, sporadic or temporary basis.

A vulnerable client could be considered to be anyone who by virtue of their health, age or circumstances may be less able than others to:

• realistically and objectively identify and prioritise their own needs

• fully understand the risk, cost or implications of any advice provided

• assess information in the usual format, for example, orally during meetings or visually in respect of written advice.

This means that we may consider individuals affected by the following factors to be potentially vulnerable:

• changes in circumstances (for example, divorce)

• low literacy, numeracy and financial capability skills

• physical disability

• severe or long-term illness

• mental health problems

• low or erratic income

• over indebtedness

• caring responsibilities

• poor or non-existent digital skills

• being ‘older old’ (for example over 80) although this is not absolute – this could be associated with cognitive or dexterity impairment, sensory impairments such as hearing or sight, onset of ill-health, not being comfortable with technology)

• unexpected changes in circumstances (for example, being made redundant, bereavement, being diagnosed with a long- term illness)

• being young (associated with less experience)

• lack of English language skills

• not possessing standard documents or credit history (for example armed forces personnel returning from abroad, ex-offenders, care-home leavers).

• domestic abuse (including economic control)

• addiction

• no or low access to help or support

• people with non-standard requirements such as people with convictions, care leavers, refugees.

Identifying a vulnerable client

The presence of one or more of the types of vulnerability does not necessarily mean that a client is vulnerable. We will assess the client’s personal circumstances and ensure that every client is treated individually and with respect and empathy.

In all cases APFOR Tax & Consultancy LLP trading as APFOR-EX staff will ensure the following:

• robust records are created and retained

• seek consent to obtain, record and retain sensitive personal data

• obtain copies of anti-money laundering verification from the client and attorneys or deputies where required.

If we identify a client as being vulnerable, we will treat them in line with the steps noted below under the heading ‘Dealing with a vulnerable client’.

Dealing with vulnerable clients

We will make sure that in all cases, a client has the capacity to understand the advice they are being given.

If we identify a client as being vulnerable or becoming vulnerable, we will consider the following:

Vulnerability - All types

• Where clients are identified as being vulnerable the client file will be clearly marked to enable speedy identification.

• Clients will be encouraged to invite a family member or trusted third party to participate in future
  meetings.

• Should APFOR Tax & Consultancy LLP trading as APFOR-EX staff have any concerns that the client is being pressured
  into a particular course of action by a family member, the advice process will be postponed until the
  client can be met on their own.

• Where appropriate the client will be offered meeting times outside of standard office hours.

• The client will be offered a choice in how we communicate with them.

• Where appropriate, the client will be given the option to have a further meeting to give them the opportunity to discuss any recommendations or arrange for a third party to attend?

Vulnerability - physical disabilities

• Clients will be given the option (where appropriate) for APFOR Tax & Consultancy LLP trading as APFOR-EX staff to
  attend their premises or a location of their choosing.

• Information can be provided in large print where requested and where available from providers.

• Hearing difficulties – Clients will be offered the opportunity to invite a sign language interpreter of their choosing. If they do not have an interpreter we will provide one if possible.

Vulnerability - where English is not the client's first language

• Clients will be offered the opportunity to invite an interpreter of their choosing to all meetings at their cost.

Vulnerability - not being computer literate

• Clients who have disclosed difficulty using computers and/or electronic communication platforms will have correspondence sent by post.

• Clients aged over 70 may be asked to provide additional identity documents at onboarding.

• Clients under the age of 18 cannot be onboarded at this time.

Privacy

APFOR Tax & Consultancy LLP privacy policy – Updated July 2024

 

INTRODUCTION  

 

Welcome to the APFOR Tax & Consultancy LLP’s privacy notice.

 

APFOR Tax & Consultancy LLP respects your privacy and is committed to protecting your personal data. This privacy notice will inform you as to how we look after your personal data when you visit our website (regardless of where you visit it from) and tell you about your privacy rights and how the law protects you.

 

This privacy notice is provided in a layered format so you can click through to the specific areas set out below. Please also use the Glossary to understand the meaning of some of the terms used in this privacy notice.

 

CONTENTS:

 

1. IMPORTANT INFORMATION AND WHO WE ARE

 

2. THE DATA WE COLLECT ABOUT YOU

 

3. HOW IS YOUR PERSONAL DATA COLLECTED

 

4. HOW WE USE YOUR PERSONAL DATA

 

5. DISCLOSURES OF YOUR PERSONAL DATA

 

6. INTERNATIONAL TRANSFERS

 

7. DATA SECURITY

 

8. DATA RETENTION

 

9. YOUR LEGAL RIGHTS

 

10. GLOSSARY

 

 

1.  IMPORTANT INFORMATION AND WHO WE ARE  

 

PURPOSE OF THIS PRIVACY NOTICE  

 

This privacy notice aims to give you information on how APFOR Tax & Consultancy LLP collects and processes your personal data through your use of this website, including any data you may provide through this website when you sign up to our newsletter, purchase a product or service or take part in a competition.

 

This website is not intended for children and we do not knowingly collect data relating to children.

 

It is important that you read this privacy notice together with any other privacy notice or fair processing notice we may provide on specific occasions when we are collecting or processing personal data about you so that you are fully aware of how and why we are using your data. This privacy notice supplements the other notices and is not intended to override them.

 

CONTROLLER  

 

APFOR Tax & Consultancy LLP is the controller and responsible for your personal data (collectively referred to as ”APFOR”, “we”, “us” or “our” in this privacy notice).

 

We have appointed a data privacy manager who is responsible for overseeing questions in relation to this privacy notice. If you have any questions about this privacy notice, including any requests to exercise your legal rights as set out at the bottom of this page, please contact the data privacy manager using the details set out below.

 

 

CONTACT DETAILS  

 

Our full details are:

 

Full name of legal entity: APFOR Tax & Consultancy LLP

 

Title of data privacy manager: Senior Partner

 

Email address: enquiries@apfor.co.uk

 

Postal address: Suite 2, The Old Factory Offices, 8 Hawley Road, Hinckley, Leicestershire, LE10 0PR

 

Telephone number: +44 (0) 1455 611531

 

You have the right to make a complaint at any time to the Information Commissioner’s Office (ICO), the UK supervisory authority for data protection issues (www.ico.org.uk). We would, however, appreciate the chance to deal with your concerns before you approach the ICO so please contact us in the first instance.

 

CHANGES TO THE PRIVACY NOTICE AND YOUR DUTY TO INFORM US OF CHANGES  

 

This version was last updated in April 2020.

 

It is important that the personal data we hold about you is accurate and current. Please keep us informed if your personal data changes during your relationship with us.

 

THIRD-PARTY LINKS  

 

This website may include links to third-party websites, plug-ins and applications. Clicking on those links or enabling those connections may allow third parties to collect or share data about you. We do not control these third-party websites and are not responsible for their privacy statements. When you leave our website, we encourage you to read the privacy notice of every website you visit.

 

 

2.  THE DATA WE COLLECT ABOUT YOU  

 

Personal data, or personal information, means any information about an individual from which that person can be identified. It does not include data where the identity has been removed (anonymous data).

 

We may collect, use, store and transfer different kinds of personal data about you which we have grouped together follows:

 

• Identity Data includes first name, maiden name, last name, username or similar identifier, marital status, title, date of birth and gender.

• Contact Data includes billing address, delivery address, email address and telephone numbers.

• Financial Data includes bank account and payment card details.

• Transaction Data includes details about payments to and from you and other details of products and services you have purchased from us.

• Technical Data includes internet protocol (IP) address, your login data, browser type and version, time zone setting and location, browser plug-in types and versions, operating system and platform and other technology on the devices you use to access this website.

• Profile Data includes your username and password, purchases or orders made by you, your interests, preferences, feedback and survey responses.

• Usage Data includes information about how you use our website, products and services.

• Marketing and Communications Data includes your preferences in receiving marketing from us and our third parties and your communication preferences.

We also collect, use and share Aggregated Data such as statistical or demographic data for any purpose. Aggregated Data may be derived from your personal data but is not considered personal data in law as this data does not directly or indirectly reveal your identity. For example, we may aggregate your Usage Data to calculate the percentage of users accessing a specific website feature. However, if we combine or connect Aggregated Data with your personal data so that it can directly or indirectly identify you, we treat the combined data as personal data which will be used in accordance with this privacy notice.

 

We do not collect any Special Categories of Personal Data about you (this includes details about your race or ethnicity, religious or philosophical beliefs, sex life, sexual orientation, political opinions, trade union membership, information about your health and genetic and biometric data). Nor do we collect any information about criminal convictions and offences.

 

IF YOU FAIL TO PROVIDE PERSONAL DATA  

Where we need to collect personal data by law, or under the terms of a contract we have with you and you fail to provide that data when requested, we may not be able to perform the contract we have or are trying to enter into with you (for example, to provide you with goods or services). In this case, we may have to cancel a product or service you have with us, but we will notify you if this is the case at the time.

 

 

3.  HOW IS YOUR PERSONAL DATA COLLECTED?  

 

We use different methods to collect data from and about you including through:

 

• Direct interactions. You may give us your Identity, Contact and Financial Data by filling in forms or by corresponding with us by post, phone, email or otherwise. This includes personal data you provide when you:

• apply for our products or services;

• create an account on our website;

• subscribe to our service or publications;

• request marketing to be sent to you;

• enter a competition, promotion or survey; or

• give us some feedback.

• Automated technologies or interactions. As you interact with our website, we may automatically collect Technical Data about your equipment, browsing actions and patterns. We collect this personal data by using cookies, server logs and other similar technologies. We may also receive Technical Data about you if you visit other websites employing our cookies..

• Third parties or publicly available sources. We may receive personal data about you from various third parties and public sources as set out below:

• Technical Data from the following parties:

     

(a)  analytics providers such as Google based outside the EU;

 

(b)  advertising networks based inside or outside the EU; and

 

(c)  search information providers based inside or outside the EU.

 

• Contact, Financial and Transaction Data from providers of technical, payment and delivery services such as Sage, Equifax or Natwest based inside or outside the EU.

• Identity and Contact Data from data brokers or aggregators based inside or outside the EU.

• Identity and Contact Data from publicly availably sources such as Companies House and the Electoral Register based inside the EU.

4.  HOW WE USE YOUR PERSONAL DATA  

 

We will only use your personal data when the law allows us to. Most commonly, we will use your personal data in the following circumstances:

 

• Where we need to perform the contract we are about to enter into or have entered into with you.

• Where it is necessary for our legitimate interests (or those of a third party) and your interests and fundamental rights do not override those interests.

• Where we need to comply with a legal or regulatory obligation.

Please view Section 10 below to find out more about the types of lawful basis that we will rely on to process your personal data.

 

Generally, we do not rely on consent as a legal basis for processing your personal data other than in relation to sending third party direct marketing communications to you via email or text message. You have the right to withdraw consent to marketing at any time by Contacting us.

 

 

PURPOSES FOR WHICH WE WILL USE YOUR PERSONAL DATA  

 

We have set out below, in a table format, a description of all the ways we plan to use your personal data, and which of the legal bases we rely on to do so. We have also identified what our legitimate interests are where appropriate.

 

Note that we may process your personal data for more than one lawful ground depending on the specific purpose for which we are using your data. Please Contact us if you need details about the specific legal ground we are relying on to process your personal data where more than one ground has been set out in the table below.

 

Purpose/Activity

 

Type of data

 

Lawful basis for processing including basis of legitimate interest

 

To register you as a new customer

 

(a) Identity

(b) Contact

 

Performance of a contract with you

 

To process and deliver your order including:

(a) Manage payments, fees and charges

(b) Collect and recover money owed to us

 

(a) Identity

(b) Contact

(c) Financial

(d) Transaction

(e) Marketing and Communications

 

(a) Performance of a contract with you

(b) Necessary for our legitimate interests (to recover debts due to us)

 

To manage our relationship with you which will include:

(a) Notifying you about changes to our terms or privacy policy

(b) Asking you to leave a review or take a survey

 

(a) Identity

(b) Contact

(c) Profile

(d) Marketing and Communications

 

(a) Performance of a contract with you

(b) Necessary to comply with a legal obligation

(c) Necessary for our legitimate interests (to keep our records updated and to study how customers use our products/services)

 

To enable you to partake in a prize draw, competition or complete a survey

 

(a) Identity

(b) Contact

(c) Profile

(d) Usage

(e) Marketing and Communications

 

(a) Performance of a contract with you

(b) Necessary for our legitimate interests (to study how customers use our products/services, to develop them and grow our business)

 

To administer and protect our business and this website (including troubleshooting, data analysis, testing, system maintenance, support, reporting and hosting of data)

 

(a) Identity

(b) Contact

(c) Technical

 

(a) Necessary for our legitimate interests (for running our business, provision of administration and IT services, network security, to prevent fraud and in the context of a business reorganisation or group restructuring exercise)

(b) Necessary to comply with a legal obligation

 

To deliver relevant website content and advertisements to you and measure or understand the effectiveness of the advertising we serve to you

 

(a) Identity

(b) Contact

(c) Profile

(d) Usage

(e) Marketing and Communications

(f) Technical

 

Necessary for our legitimate interests (to study how customers use our products/services, to develop them, to grow our business and to inform our marketing strategy)

 

To use data analytics to improve our website, products/services, marketing, customer relationships and experiences

 

(a) Technical

(b) Usage

 

Necessary for our legitimate interests (to define types of customers for our products and services, to keep our website updated and relevant, to develop our business and to inform our marketing strategy)

 

To make suggestions and recommendations to you about goods or services that may be of interest to you

 

(a) Identity

(b) Contact

(c) Technical

(d) Usage

(e) Profile

 

Necessary for our legitimate interests (to develop our products/services and grow our business)

 

 

 

MARKETING  

 

We strive to provide you with choices regarding certain personal data uses, particularly around marketing and advertising. We have established the following personal data control mechanisms:

 

PROMOTIONAL OFFERS FROM US  

 

We may use your Identity, Contact, Technical, Usage and Profile Data to form a view on what we think you may want or need, or what may be of interest to you. This is how we decide which products, services and offers may be relevant for you (we call this marketing).

 

You will receive marketing communications from us if you have requested information from us or purchased goods or services from us or if you provided us with your details at a show or exhibition, or when you entered a competition or registered for a promotion and, in each case, you have not opted out of receiving that marketing.

 

THIRD-PARTY MARKETING  

We will get your express opt-in consent before we share your personal data with any company outside the APFOR Tax & Consultancy LLP group of companies for marketing purposes.

 

OPTING OUT  

 

You can ask us or third parties to stop sending you marketing messages at any time.

 

Where you opt out of receiving these marketing messages, this will not apply to personal data provided to us as a result of a product/service purchase, warranty registration, product/service experience or other transactions.

 

COOKIES  

 

You can set your browser to refuse all or some browser cookies, or to alert you when websites set or access cookies. If you disable or refuse cookies, please note that some parts of this website may become inaccessible or not function properly.

 

CHANGE OF PURPOSE  

 

We will only use your personal data for the purposes for which we collected it, unless we reasonably consider that we need to use it for another reason and that reason is compatible with the original purpose. If you wish to get an explanation as to how the processing for the new purpose is compatible with the original purpose, please Contact us.

 

If we need to use your personal data for an unrelated purpose, we will notify you and we will explain the legal basis which allows us to do so.

 

Please note that we may process your personal data without your knowledge or consent, in compliance with the above rules, where this is required or permitted by law.

 

 

5.  DISCLOSURES OF YOUR PERSONAL DATA  

 

We may have to share your personal data with the parties set out below for the purposes set out in the table in paragraph 4 above.

 

• Internal Third Parties as set out in the Section 10, below.

• External Third Parties as set out in the Section 10, below.

• Specific third parties such as our partners, our bank etc.

• Third parties to whom we may choose to sell, transfer, or merge parts of our business or our assets. Alternatively, we may seek to acquire other businesses or merge with them. If a change happens to our business, then the new owners may use your personal data in the same way as set out in this privacy notice.

We require all third parties to respect the security of your personal data and to treat it in accordance with the law. We do not allow our third-party service providers to use your personal data for their own purposes and only permit them to process your personal data for specified purposes and in accordance with our instructions.

 

 

6.  INTERNATIONAL TRANSFERS  

 

Many of our external third parties are based outside the European Economic Area (EEA) so their processing of your personal data will involve a transfer of data outside the EEA.

 

Whenever we transfer your personal data out of the EEA, we ensure a similar degree of protection is afforded to it by ensuring at least one of the following safeguards is implemented:

 

• We will only transfer your personal data to countries that have been deemed to provide an adequate level of protection for personal data by the European Commission. For further details, see European Commission: Adequacy of the protection of personal data in non-EU countries.

• Where we use certain service providers, we may use specific contracts approved by the European Commission which give personal data the same protection it has in Europe. For further details, see European Commission: Model contracts for the transfer of personal data to third countries.

• Where we use providers based in the US, we may transfer data to them if they are part of the Privacy Shield which requires them to provide similar protection to personal data shared between the Europe and the US. For further details, see European Commission: EU-US Privacy Shield

Please Contact us if you want further information on the specific mechanism used by us when transferring your personal data out of the EEA.

 

 

7.  DATA SECURITY  

 

We have put in place appropriate security measures to prevent your personal data from being accidentally lost, used or accessed in an unauthorised way, altered or disclosed. In addition, we limit access to your personal data to those employees, agents, contractors and other third parties who have a business need to know. They will only process your personal data on our instructions and they are subject to a duty of confidentiality.

 

We have put in place procedures to deal with any suspected personal data breach and will notify you and any applicable regulator of a breach where we are legally required to do so.

 

 

8.  DATA RETENTION  

 

HOW LONG WILL YOU USE MY PERSONAL DATA FOR?  

 

We will only retain your personal data for as long as necessary to fulfil the purposes we collected it for, including for the purposes of satisfying any legal, accounting, or reporting requirements.

 

To determine the appropriate retention period for personal data, we consider the amount, nature, and sensitivity of the personal data, the potential risk of harm from unauthorised use or disclosure of your personal data, the purposes for which we process your personal data and whether we can achieve those purposes through other means, and the applicable legal requirements.

 

By law we have to keep basic information about our customers (including Contact, Identity, Financial and Transaction Data) for six years after they cease being customers for tax purposes.

 

In some circumstances you can ask us to delete your data: see Request Erasure, below for further information.

 

In some circumstances we may anonymise your personal data (so that it can no longer be associated with you) for research or statistical purposes in which case we may use this information indefinitely without further notice to you.

 

 

9.  YOUR LEGAL RIGHTS  

 

Under certain circumstances, you have rights under data protection laws in relation to your personal data. Please see below to find out more about these rights:

 

• Request access to your personal data.

• Request correction of your personal data.

• Request erasure of your personal data.

• Object to processing of your personal data.

• Request restriction of processing your personal data.

• Request transfer of your personal data.

• Right to withdraw consent.

If you wish to exercise any of the rights set out above, please Contact Us.

 

NO FEE USUALLY REQUIRED  

 

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 if your request is clearly unfounded, repetitive or excessive. Alternatively, we may refuse to comply with your request in these circumstances.

 

WHAT WE MAY NEED FROM YOU  

 

We may need to request specific information from you to help us confirm your identity and ensure your right to access your personal data (or to exercise any of your other rights). This is a security measure to ensure that personal data is not disclosed to any person who has no right to receive it. We may also contact you to ask you for further information in relation to your request to speed up our response.

 

TIME LIMIT TO RESPOND  

 

We try to respond to all legitimate requests within one month. Occasionally it may take us longer than a month if your request is particularly complex or you have made a number of requests. In this case, we will notify you and keep you updated.

 

 

10.  GLOSSARY  

 

LAWFUL BASIS  

 

Legitimate Interest means the interest of our business in conducting and managing our business to enable us to give you the best service/product and the best and most secure experience. We make sure we consider and balance any potential impact on you (both positive and negative) and your rights before we process your personal data for our legitimate interests. We do not use your personal data for activities where our interests are overridden by the impact on you (unless we have your consent or are otherwise required or permitted to by law). You can obtain further information about how we assess our legitimate interests against any potential impact on you in respect of specific activities by Contacting us

 

Performance of Contract means processing your data where it is necessary for the performance of a contract to which you are a party or to take steps at your request before entering into such a contract.

 

Comply with a legal or regulatory obligation means processing your personal data where it is necessary for compliance with a legal or regulatory obligation that we are subject to.

 

THIRD PARTIES  

 

INTERNAL THIRD PARTIES  

 

Other companies in the APFOR Tax & Consultancy LLP Group acting as joint controllers or processors and who are based Hungary or the UAE and provide IT and system administration services and undertake leadership reporting.

 

EXTERNAL THIRD PARTIES  

 

• Service providers acting as processors based the US and Europe who provide IT and system administration services.

• Professional advisers acting as processors or joint controllers including lawyers, bankers, auditors and insurers based Europe and the US who provide consultancy, banking, legal, insurance and accounting services.

• HM Revenue & Customs, regulators and other authorities acting as processors or joint controllers based in the United Kingdom who require reporting of processing activities in certain circumstances.

YOUR LEGAL RIGHTS  

 

You have the right to:

 

    Request access to your personal data (commonly known as a “data subject access request”). This enables you to receive a copy of the personal data we hold about you and to check that we are lawfully processing it.

 

    Request correction of the personal data that we hold about you. This enables you to have any incomplete or inaccurate data we hold about you corrected, though we may need to verify the accuracy of the new data you provide to us.

 

    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 continuing to process it. You also have the right to ask us to delete or remove your personal data where you have successfully exercised your right to object to processing (see below), where we may have processed your information unlawfully or where we are required to erase your personal data to comply with local law. Note, however, that we may not always be able to comply with your request of erasure for specific legal reasons which will be notified to you, if applicable, at the time of your request.

 

    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 ground as you feel it impacts on your fundamental rights and freedoms. You also have the right to object where we are processing your personal data for direct marketing purposes. In some cases, we may demonstrate that we have compelling legitimate grounds to process your information which override your rights and freedoms.

 

    Request restriction of processing of your personal data. This enables you to ask us to suspend the processing of your personal data in the following scenarios: (a) if you want us to establish the data’s accuracy; (b) where our use of the data is unlawful but you do not want us to erase it; (c) where you need us to hold the data even if we no longer require it as you need it to establish, exercise or defend legal claims; or (d) you have objected to our use of your data but we need to verify whether we have overriding legitimate grounds to use it.

 

    Request the transfer of your personal data to you or to a third party. We will provide to you, or a third party you have chosen, your personal data in a structured, commonly used, machine-readable format. Note that this right only applies to automated information which you initially provided consent for us to use or where we used the information to perform a contract with you.

 

    Withdraw consent at any time where we are relying on consent to process your personal data. However, this will not affect the lawfulness of any processing carried out before you withdraw your consent. If you withdraw your consent, we may not be able to provide certain products or services to you. We will advise you if this is the case at the time you withdraw your consent.