/ UK Practices · AI Answer · Updated 2026-11-01
UK Accountants Outsourcing to India: UK GDPR and IDTA Checklist, what the contract and transfer need.
UK accountancy practices can outsource bookkeeping and accounts work to India. Because India does not have a UK adequacy regulation, the practice needs an Article 28 processor contract, the International Data Transfer Agreement (IDTA) or UK Addendum, a transfer risk assessment, and clear disclosure to clients.
Written by CA Durgesh Chavda
Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · NRI taxation, US incorporation, transaction due diligence, forensic audit, AEO, cross-border tax · LinkedIn
/ The checklist
Before client data is accessed from India.
- Processor contract meeting Article 28 of the UK GDPR.
- IDTA, or the UK Addendum to the EU standard contractual clauses, for the restricted transfer. New contracts after 21 September 2022 must use one of these.
- Transfer risk assessment (the ICO publishes a tool).
- Access controls: remote access to your systems, multi-factor authentication, no local downloads, access removed when staff change.
- Update engagement letters and privacy notices to mention outsourced providers.
- Record the arrangement in your data protection records.
Sources: ICO: international data transfer agreement; ACCA: data protection when extending your team; GOV.UK: Making Tax Digital for Income Tax.
Last updated: 1 November 2026. General information, not legal advice.
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