You work for a firm of accountants. A few weeks ago, you prepared a tax return for Serena. Serena has now told you that she forgot to include some bank interest in the return but that she does not intend to tell HMRC of the omission. Which of the following actions should you take? 1. Inform Serena in writing that it is not possible for your firm to act for her. 2. Inform HMRC that your firm is no longer acting for Serena. 3. Inform HMRC about the details of Serena’s omission. 4. Report to your firm’s Money Laundering Reporting Officer Serena’s refusal to disclose the omission to HMRC and the facts surrounding it.