One of my clients has received an HMRC PAYE check letter for a year, 2018, when he was with another accounting firm. Along with other items, the letter asks about the details of emails or any other communication which was done between my client and his previous accountant. My client hasn't got the emails with him anymore. He reached out to his previous accountant and he came back with the same response. I was a bit taken aback by that. Shouldn't my client and his previous accountant have saved the email/hard copies for a 6 year period? Historically how has HMRC viewed this?