We are looking to de-register from a particular HMRC service but there are still a substantial number of clients listed under the service, most of which we no longer act for that particular service. Does anyone know:
1) Does HMRC allow you to de-register from a service that has clients listed under it, or do you have to "delete" them first?
2) If a client is only registered under that particular service, does the deletion/de-registering mean that our authority to act for that client has been rescinded?
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Dunno - but I deleted a client from one of mine months ago - he's still showing on the client list.