Hello VGG-Accounting, If the client took out the file they will not be on the 10 placeholders as the account was not created by yourself, is that client's account a new subscription they took out recently?

Hi, it's an account that they have transferred to me for billing.

Hello Vicky, so it is normal billing if you take over it from a client or another accountant. The deal ones are only for newly set up files so in your case the 10 £3 offer deal.  So the client would be on the £12 and have to pay that and not the £3 one.