When finishing their tax returns of the season, I pleasantly mention that I plan to be "scaling back" next year (I can say that because I'm old), so as to give him/her plenty of time to find another tax preparer. They sometimes notice (since our town is small) that I'm taking on new clients. There have been a few times when I lost my cool, and say that our relationship is not working well for either of us, and suggest they go elsewhere. The ones who complain about my fee are definite candidates for parting company. That seems to upset me immensely. When I get a call from a prospective client, and the first question is "how much do you charge," the response is that we are not taking new clients.