Database

According to the Companies Act 2006, "if accounting records are kept at a place outside the United Kingdom, accounts and returns (...) must be sent to, and kept at, a place in the United Kingdom, and must at all times be open to such inspection".

In the United Kingdom, there are no legal prohibitions on exporting NHS patient data outside the country. However, the NHS and associated institutions are bound by strong legal, ethical and regulatory obligations of confidentiality. The location outside the UK of the data recipient is considered a risk factor by the NHS information governance rules and therefore might result in localisation of data.