Switch Accountants UK — move forward with a clearer handover.
Changing your accountant should not mean losing your accounting history, missing a filing deadline or starting your records again. Britvex coordinates the transition from your current adviser, reviews what is outstanding and agrees a practical plan for your accounts, tax and ongoing compliance.
A change of adviser. Not a loss of continuity.
Four connected stages help clarify the move before responsibilities change.
You should know what your accountant is doing — and what comes next.
You may have an established accountant who no longer matches your needs, or you may be moving from basic year-end filing to year-round accounting support. Either way, the decision should be based on service fit, not a promise that moving firms will automatically reduce your tax bill.
You need a clearer working relationship
Know where documents go, when work is expected and how questions or outstanding information are followed up.
Accounting and tax have become disconnected
Bring bookkeeping, annual accounts, VAT, payroll and company tax into a more coordinated process, where appropriate.
Your company has grown or changed
Additional employees, overseas ownership, new income streams or changing reporting needs can require a fresh service review.
You want cleaner records and online access
Move towards practical bookkeeping routines, reconciliations and document exchange without assuming every old system is suitable.
Not every client needs to change. If your present adviser is doing the right work and communication is strong, the better answer may be to clarify the current engagement. Where the service no longer fits, Britvex can assess whether a responsible handover is possible.
Six steps, with responsibilities understood before work begins.
Switching accountants is a sequence of professional, operational and authorisation tasks. Britvex does not assume that the previous adviser has completed every return, that every record is reconciled or that HMRC access transfers automatically.
Map your current obligations
We review your business type, recent accounts, relevant tax registrations, filing dates, outstanding HMRC correspondence and any known compliance issues.
Confirm engagement and scope
We explain the proposed services, fees and responsibilities. Client identity and risk-based checks must be completed before an engagement proceeds.
Contact your previous accountant
With your authority, we make a professional enquiry about matters relevant to accepting the appointment and request appropriate handover information.
Collect usable records
We request the relevant accounts, tax submissions, trial balance, ledgers and supporting schedules. Missing records are identified rather than silently assumed.
Set up agent access appropriately
Where Britvex needs to deal with HMRC, you complete the relevant tax-specific authorisation process. Companies House access is assessed separately.
Establish the next reporting cycle
We reconcile the opening position, record who owns pending deadlines and agree the schedule for ongoing bookkeeping, reporting and filings.
What should transfer when you change accountants?
The necessary information depends on whether you are a limited company, sole trader, landlord or employer. We focus on continuity, not indiscriminate collection of old files.
Most recent signed accounts, trial balance, nominal ledger and records needed to establish the current accounting position.
Filed returns, computations, tax references, HMRC notices and information about amendments, enquiries or unresolved periods.
VAT registration details, previous returns, reconciliations, digital records and any open VAT issues, including applicable MTD records.
PAYE details, payroll history, year-to-date figures, pension information and CIS information where these are included in the engagement.
Fixed assets, debtors, creditors, loans, director balances, accruals and prepayments where relevant.
Companies House details, accounting reference date, confirmation statement dates, filing obligations and known pending changes.
Accounting-software exports or access, bank-feed arrangements and document availability, with appropriate permissions and security controls.
Unsubmitted work, unresolved bookkeeping differences, missing evidence, agreed deadlines and correspondence that may affect future work.
“Professional clearance” does not mean your old accountant decides whether you may leave.
Professional enquiry is the more accurate term. An incoming accountant asks the previous adviser for information relevant to accepting the appointment. The outgoing accountant does not grant or withhold permission for you to appoint someone else.
Your authority comes first
Before making a professional enquiry, the incoming adviser should seek your permission to communicate with the previous firm. The outgoing accountant will normally need authority to disclose confidential client information. This is separate from HMRC agent authorisation and from the new firm’s own engagement letter.
Useful information, not a blank approval
The enquiry is intended to reveal relevant matters affecting the acceptance of an engagement, such as unresolved accounting or tax issues. It is not an endorsement of the incoming firm or an assurance that old figures are correct. Britvex independently assesses the records and engagement risk.
What if the previous accountant does not respond?
The lack of a response does not automatically prevent a client from changing advisers, but it may affect what work can responsibly be accepted. We may need alternative records, additional checks and an explicit agreement about any unknown opening balances or historical liabilities.
Can you switch just before a tax deadline?
Sometimes, yes—but switching does not pause a legal filing date. Acceptance of urgent work depends on the completeness of your records, the services agreed, available capacity and whether the authorisation and review steps can be completed properly.
We review the Companies House accounting reference date, latest filing position and whether the accounts are already being prepared.
We distinguish the company tax payment deadline from the Company Tax Return deadline and identify any unsubmitted returns or open HMRC matters.
We establish the tax year, filed-return status, relevant payment dates and whether previous figures need clarification.
We check the relevant VAT periods, digital bookkeeping, the last successful submission and which adviser is responsible for the next return.
We review payroll periods, real-time submissions, contractor deductions and the risk of a gap during a live reporting month.
We check outstanding confirmation statements, officer/PSC information and any identity-verification work separately from the accounts handover.
Your tax-agent authorisation and digital records need their own transfer plan.
Moving accountants does not automatically move access to your HMRC services. Depending on the tax, HMRC may use a digital authorisation link, an online service, a business tax account or the relevant paper process. You should never provide your personal Government Gateway password to Britvex.
Authorise the correct tax services
Self Assessment, Corporation Tax, VAT, PAYE, CIS and other taxes do not necessarily use identical authorisation routes. We identify which are needed for the agreed work and ask you to complete the appropriate steps.
Preserve digital VAT continuity
Where applicable, VAT records, software links, submissions and bookkeeping information should be reconciled. Changing an accountant is not a reason to abandon your underlying digital records.
Check whether the new regime applies
Mandatory MTD for Income Tax began on 6 April 2026 for qualifying sole traders and landlords with gross self-employment and property income over £50,000, assessed under HMRC’s rules. The thresholds reduce in later tax years; check your specific position before switching software or adviser.
For context, HMRC’s published rollout includes qualifying income above £30,000 from April 2027 and above £20,000 from April 2028. The annual qualifying-income tests and digital-record requirements matter more than the calendar date alone. See Britvex Making Tax Digital guidance and HMRC’s agent authorisation guidance.
Different clients switch for different reasons.
Britvex first assesses the actual accounting and reporting needs of your business or personal tax affairs, then agrees a service scope. The examples below are useful starting points, not promises that every case can be accepted.
Bring year-end and tax together
Coordinate statutory accounts, Corporation Tax, VAT, director records and ongoing bookkeeping where required.
Limited company accounting →Make reporting more usable
Review accounting routines and the need for management information as the business develops.
Startups and SMEs →Clarify personal tax obligations
Assess Self Assessment, property reporting, MTD and historic return information before agreeing the transition.
Self Assessment →Manage the UK side consistently
Establish accessible records and a UK reporting plan for overseas-based directors and founders.
Overseas founders →After the switch, your accounting should not operate as isolated tasks.
The handover is only the starting point. Where agreed, Britvex connects the work that maintains your records with the work that prepares tax returns, statutory accounts and decision-useful financial information.
A professional handover begins with clarity, verification and documented scope.
Britvex does not claim that every transfer can be completed instantly, that an outgoing adviser can be compelled to release every internal document or that any tax result is guaranteed. We explain what information is available, what must be checked and what we are engaged to do.
Before you change accountants.
The answers below explain general UK practice. The scope of records transfer, tax representation and urgent filing work depends on the engagement and the facts of your case.
Can I change accountants at any time?
Generally, yes. Clients can choose a different accountant, although engagement terms, fees, ongoing work and deadlines should be checked. A sensible handover identifies which firm is responsible for current submissions and whether the new accountant can accept the proposed work.
Do I need permission from my previous accountant?
You do not generally need your former accountant’s permission to appoint a new adviser. The new accountant will normally make a professional enquiry and seek your authority to contact the previous firm. The outgoing firm may need your permission to disclose confidential information.
What is professional clearance?
“Professional clearance” is a commonly used expression for a professional enquiry. The outgoing accountant does not approve or veto the appointment. The incoming accountant considers relevant information and independently decides whether to accept the work.
Can unpaid fees stop me switching?
Outstanding fees do not normally prevent a professional enquiry, but any debt or dispute should be addressed. Rights to particular records can depend on ownership, professional rules, contractual terms and any lawful lien. Do not assume every document can be withheld—or must be released—without reviewing the circumstances.
How long does switching accountants take?
There is no universal transfer time. Timing depends on engagement checks, the previous accountant’s response, the accessibility and condition of records, tax authorisations and upcoming deadlines. Britvex assesses the position before confirming what can be taken over and when.
Will my HMRC authorisation transfer automatically?
No. Britvex needs the relevant authorisation for each tax service it will manage. Depending on the service, HMRC offers a digital authorisation process, online account route or other approved method. Never share your personal Government Gateway password.
Can you take over if a deadline is approaching?
We can review urgent circumstances, but acceptance is subject to resources, due diligence, complete information and an agreed scope. Changing advisers does not extend statutory deadlines. Responsibility for a pending return must be documented explicitly.
Will I need to change accounting software?
Not necessarily. We first assess your current software, completeness of records, exports, available access and tax reporting requirements. Any migration should preserve transaction history and relevant digital records; it should not be undertaken simply for appearance.
Can overseas directors switch a UK company to Britvex?
Yes, Britvex can assess engagements for overseas-owned UK companies. Identification, company records, UK filing obligations, tax services and any cross-border considerations need to be reviewed before the scope is agreed.
What happens if mistakes are found in previous accounts or tax returns?
We separate historical issues from current work, assess the available evidence and explain whether corrections, additional records, specialist advice or disclosures may be required. Prior mistakes do not disappear when a new accountant is appointed, and any correction work requires agreement about scope.
Tell us what needs to move. We will assess how to move it responsibly.
Start with the type of business, the services you want to transfer, your current accountant’s position and your next important deadline. We can then discuss a proposed scope, information requirements and the next steps for onboarding.
Regulatory references: HMRC client authorisation · Client responsibilities · ICAEW professional enquiry · MTD for Income Tax. Information is general, and requirements may change. Updated review: October 2026.