Yet more time wasting and incompetence by HMRC.
Having taken the time and trouble to contact HMRC about two clients who no longer require to be issued with Tax Returns, and being told that they will not be, I have found that the inevitable has happened and they have been listed as requiring to submit 2021 Returns. I feel inclined not to do anything about this as it has become clear over the last year or so that communications with HMRC have completely broken down and I would simply be wasting my time trying any more. Communications are absorbed into a Black HMRC Hole never to be responded to or seen again.
I think my policy now will be to wait until someone at HMRC spots a problem and opens up a line of communication, but my guess is that many errors will go unnoticed.