A client who has operated as a registered childminder, which also included some babysitting and school run service, for many years was tired of being tied to the children full time has reduced the childminding with the last children leaving at Christmas last year. She was, before the lockdown, still operating the school run and babysitting services and intends to continue with just the babysitting when Covid regulations permit. She still uses the same trading style "(name)'s childcare" which is also her email address. and initially her customers are, largely, the parents who sent their children to her as a childminder.
Initially I was certain that this was just a continuing trade but am having second thoughts that HMRC might regard it as a cessation and startup and would welcome any thoughts.