I am in the sorry position of having lost a couple of clients recently who have found someone even cheaper than me! When I receive a professional enquiry asking for copies of prior year accounts, and tax returns, should I be making a charge to my outgoing client for this? Although it doesn't take long, if there are follow-up queries regarding account balances, etc, it can add up. I have included a paragraph in my terms and conditions saying that I have the right to charge, but so far I never have. What do you do in this instance?