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Switching & working together

How do I switch accountants?

By · Updated · 2 sources checked

What should I agree before the move?

Get a written scope, price and proposed start date from the new firm before committing to the handover.

Ask about notice, unfinished work, records, software subscriptions and extra charges. List imminent deadlines and confirm who will handle each one. Use our free accountant checklist to prepare the same brief for prospective firms.

What does professional clearance mean?

ICAEW calls this professional enquiry: the incoming accountant gathers information to decide whether to accept the appointment.

With your permission, the firms communicate about the change. It is not permission from the old firm to move. Arrange the transfer of relevant records separately or as part of that exchange.

How should I handle HMRC access?

Ask the new firm which agent authorisations are needed for each tax service.

Follow the applicable HMRC process and confirm whether you need to remove the previous agent. Do not share your Government Gateway password. You remain responsible for your tax affairs.

People also ask

How long does switching take?

There is no fixed period for every business. Agree a timetable around the records available, onboarding checks, outstanding work and filing deadlines.

Is switching free?

Check both engagement letters and ask about outstanding work, notice and handover charges. Do not assume the move will be free.

Can the previous accountant refuse permission to move?

Professional enquiry is not a permission system. ICAEW guidance explains that the incoming accountant decides whether to accept the appointment. Record transfers or disputed fees may still need separate attention.

Sources

This article is general information for UK businesses, not tax, legal, or financial advice, and thresholds change — confirm current rules on GOV.UK or with a qualified accountant before acting. Fee figures are indicative benchmarks from ourmethodology.