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We have a requirement where in client has already activated the Person Account. Now we wanted to check on the feasibility of disabling those person accounts due to various challenges that we are facing because of it?

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directly from the H&T portal:

Once the feature is enabled, It cannot be disabled.

Although the feature cannot be fully disabled, you can however remove the Person Account record type from profiles. Removing access to the Person Account record type, will prevent users from creating new accounts using this record type.

There is an idea currently on the IdeaExchange requesting this feature. Please feel free to navigate to the IdeaExchange using the following link and promote the idea.

https://success.salesforce.com/ideaView?id=08730000000Kwg7AAC

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