Two ex-clients, unconnected limited companies, had their records passed on to new ("cheaper") accountants nine months ago.
Evidently we're still the agents - two Penalty Determinations notices for unfiled P11Dbs (£400 apiece) have just landed in our post. After I'd stopped chuckling, further investigation reveals that we still have online access to both of these ex-clients' Corp tax and PAYE records.
The old paper 64-8s used to supercede and automatically delete the previous agent. Do their electronic counterparts do the same? Or is there an overlap period in which there are two agents - if so, are we as the outgoing agents supposed to press the "delete client" button in HMRC's online records?