I have recently been approached by a new client and written to previous agent (No response). Client has contacted him and the following is a summary: Accountant submitted self assessment return for 2017/18 without sending to client for review and without approval(only client's word for this). Client has not received a LoE nor any other written T&Cs. He has now been told that because he agreed to pay by monthly standing order and has made 3 months of payments that he is tied in to a contract for two years and must pay up the balance (21 mths)to leave. This is their company policy whether contracts are signed or not. He has paid for all services to date, owes them nothing. I don't expect to get a response but would question the legal position and do I contact HMRC for copies of return.