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FeaturesMaking Tax DigitalUpdated February 27, 2026

UK GDPR Compliance: Register of Processing Activities (ROPA) & Data Processing Agreements (DPAs)

UK GDPR Compliance: ROPA & Data Processing Agreements

Release: v1.0.267 | Framework: GDPR | Status: Action Required

Overview

As part of our ongoing commitment to UK GDPR compliance, release v1.0.267 identifies a requirement to formally document a Register of Processing Activities (ROPA) and maintain executed Data Processing Agreements (DPAs) with all sub-processors.

This affects how personal data — including landlord details, National Insurance Numbers, property finance records, and HMRC submission data — is recorded, processed, and safeguarded across the platform.


What Is a ROPA?

A Register of Processing Activities is a written internal record required by UK GDPR Article 30. It documents every way your organisation processes personal data. It is not a public document, but it must be available to the Information Commissioner's Office (ICO) on request.

Required ROPA Fields

FieldDescription
Controller detailsName and contact of the data controller
Purpose of processingWhy the data is being processed
Legal basise.g. contractual necessity, legitimate interest, legal obligation
Data categoriesTypes of personal data processed (e.g. financial, identity)
Data subject categoriese.g. landlords, tenants, HMRC representatives
RecipientsInternal teams and third-party sub-processors
International transfersCountries data is transferred to and the safeguard mechanism used
Retention periodsHow long each category of data is kept
Security measuresHigh-level description of technical and organisational controls

Sub-Processors Requiring Executed DPAs

The following third-party sub-processors handle personal data on behalf of the platform. A signed DPA must be in place with each:

Sub-ProcessorRoleTransfer Risk
NeonPostgreSQL database hostingAssess data residency
VercelApplication and API hostingAssess data residency
TrueLayerOpen banking / financial transaction importUK/EU regulated
ResendTransactional email deliveryAssess data residency
TwilioSMS and communicationsUS-based — SCCs required
InngestBackground job and event processingAssess data residency
SentryError tracking and monitoringUS-based — SCCs required

Note: Where a sub-processor is based outside the UK/EEA, Standard Contractual Clauses (SCCs) or another approved transfer mechanism must be in place and documented in the ROPA.


What Needs to Be Done

1. Create the ROPA

  • Document all processing activities across the platform (e.g. HMRC MTD submissions, transaction imports from AgentOS, user authentication, error logging).
  • For each activity, record the fields listed in the table above.
  • Store the ROPA as an internal compliance document; review and update it whenever a new sub-processor is added or processing changes.

2. Execute DPAs with All Sub-Processors

  • Contact each sub-processor listed above and obtain their standard DPA.
  • Review the DPA to ensure it meets UK GDPR requirements (particularly Article 28).
  • Sign and store executed copies securely.
  • For US-based processors (e.g. Twilio, Sentry), ensure SCCs are incorporated into or annexed to the DPA.

3. Update the Privacy Policy

  • The privacy policy (src/app/privacy/page.tsx) should be updated to reference:
    • The existence of a ROPA (even if internal)
    • That DPAs are maintained with all sub-processors
    • The specific international transfer mechanisms in use

Why This Matters

This platform processes sensitive financial and identity data, including:

  • National Insurance Numbers (required for HMRC MTD submissions)
  • Property income and expense records
  • Bank transaction data imported via TrueLayer / AgentOS
  • HMRC submission history

Failure to maintain a ROPA or executed DPAs is a breach of UK GDPR Article 30 and Article 28 respectively, and can result in enforcement action by the ICO.


Further Reading