I'm planning to retire in 2021. I am not selling my practice but am giving my clients plenty of notice to find a new accountant. I will be notifying HMRC to remove me as an agent. What will be my obligations if a client has a enquiry raised about a tax year that I produced the accounts and tax return for?
And in the spirit of being helpful, as many of my clients are small self-employed or only have rental income, I have canvassed my friends to see if they have an accountant with whom they are very happy, and am considering offering to provide a list of 10 of these, being clear that I am not personally recommending them. Does anyone forsee a problem with this?
Thank you for any advice