I have closed down my practice and the company has been dissolved. What should I do with the working papers and data of my passed clients? Due to the nature of the services I offered in some cases there was no requirement for another practitioner to take over the work, usually because the clients took the accountancy tasks in house. I have working papers, electronic data, copies of HMRC submissions, and permanent files.
GDPR indicates that I should destroy the data and paperwork as "no longer needed", but what about keeping it for 7 years incase anything is needed for an HMRC enquiry?