I have a client who has asked me to de - register them for se from end jan 15. Is it possible to do this retrospectively and will HMRC be happy with this. As I know they say you have to be registered with 90 days of becoming se. I wondered if there were any obligations with de registering.
I had to do this with a client, I simply rang up HMRC and explained that they are no longer self employed from (date). I had no problem and submitted their SE up to that date.