We picked up a new client on on getting all of their information together we noticed that they never declared for Auto-Enrolment despite the declaration date being 2018. It is a Director only Ltd.
They don't appear to have been chased by the Pension Regulator.
I am not sure how to proceed. Let sleeping dogs lie and carry on as the client and previous advisers did for 3 years or declare now and potentially release the hornets nest.