Hi I have just one client remaining who I'm trying to get off my books - at the moment I am processing her PAYE and submitting the FPS each month via my HMRC agent account. I need to transfer it back to her so that she can process PAYE direct rather than through my agency because I am closing it down. I am worried about simply deleting her from my HMRC account without her having set up things at her end first, to make sure there is no problem with submitting the next FPS. But when she tries to register for PAYE online herself she gets a message saying that "There's a problem. This information has already been used to request access to PAYE for Employers".