I had noticed a (now previous) client of mine had disappeared of my list of clients with HMRC. I suspected they had therefore gone elsewhere, contacted them, and they confirmed they had.
When I write to a previous accountant, I await a reply before transferring them across, apart from common courtesy (yes I'm old fashioned and believe in politeness) there could sometimes be a professional objection.
Is this order of events not followed any more? And in any case they won't have my Capital Allowances workings etc.