Quick Summary
- You can change accountant at any time of year — you don't need your old accountant's permission.
- Your new accountant handles most of the work: professional clearance, HMRC authorisation and getting your records.
- The smoothest time to switch is just after a return or set of accounts has been filed — but if deadlines are at risk, switch now.
- Make sure your bookkeeping software subscription and HMRC/Companies House logins are in your name.
- Most handovers take 2 to 4 weeks.
A lot of the people who contact us aren't looking for their first accountant — they already have one and are fed up. Emails go unanswered, deadlines are missed, or a bill arrives that is far higher than expected. If that sounds familiar, the good news is that switching accountant is simpler than most people think.
Signs it's time to change accountant
- You've received late filing penalties even though you sent your records on time.
- They are hard to reach — you wait days or weeks for replies, or never speak to the same person twice.
- No proactive advice — they file your return but never mention ways to save tax, payments on account or upcoming changes like Making Tax Digital.
- Surprise fees — bills with no clear fixed price, or extra charges for every phone call.
- You don't understand your own figures — your accountant can't explain your tax bill in plain English.
- They aren't ready for MTD — from April 2026, sole traders and landlords with income over £50,000 must use MTD software and send quarterly updates.
- Your business has outgrown them — you now need VAT, payroll or limited company support they don't offer.
Do I need my old accountant's permission?
No. You are the client, and you can move whenever you choose. Check your engagement letter for any notice period, and settle fees for work already done. Disagreements over fees shouldn't stop you moving, and professional bodies expect accountants to cooperate with a handover.
When is the best time to switch?
Ideally, just after your accountant has filed a Self-Assessment return or a set of company accounts, so the new accountant starts with a clean year. Try to avoid the final weeks before a deadline (for example, January for Self-Assessment).
But if your current accountant is already late, or a deadline is approaching and nothing has happened, don't wait. A new accountant can often get the return filed in time, and a late return costs more than a quick switch.
How switching works, step by step
- Choose your new accountant. Check they are a member of a professional body (such as AAT, ACCA, ICAS or ICAEW) and supervised for anti-money laundering. Ask for a clear fee quote.
- Identity checks. Your new accountant must verify your identity and, for companies, who owns and controls the business. This is a legal requirement.
- Professional clearance. Your new accountant writes to your old one to ask if there is any professional reason they shouldn't act for you, and requests the information needed to take over.
- HMRC authorisation. Your new accountant requests authorisation to act as your agent with HMRC for Self-Assessment, Corporation Tax, VAT and PAYE as needed. You approve the request online or by entering a code sent to you.
- Companies House. For limited companies, your new accountant needs the company authentication code to file on your behalf.
- Records handover. Your old accountant sends copies of recent tax returns and accounts, tax computations, and any balances such as capital allowances or losses carried forward.
- Software. If you use Xero, QuickBooks, FreeAgent or similar, make sure the subscription is in your name, then invite your new accountant as a user.
- Tidy up. Cancel any direct debit to your old accountant and remove their access once the handover is complete.
What your new accountant needs from you
- Your old accountant's name and contact details
- Photo ID and proof of address
- Your UTR, and your company number and VAT number if relevant
- Copies of your last tax return or accounts if you have them
- Any letters from HMRC you haven't dealt with yet
What about penalties my old accountant caused?
If you sent your records in good time and your accountant failed to file, you may have grounds to appeal. HMRC doesn't usually accept "my accountant let me down" on its own as a reasonable excuse, but each case depends on the facts. Your new accountant can review the penalty notices and help you respond — see our guide to HMRC penalty appeals.
Questions to ask a new accountant
- Is the fee fixed, and what exactly does it include?
- Who will I deal with, and how quickly do you reply?
- Will you remind me of deadlines and tell me my tax bill in advance?
- Are you set up for Making Tax Digital for VAT and Income Tax?
- Do you work with businesses like mine?
Switching to LimeTree
We take on clients mid-year regularly, from sole traders and landlords to limited companies across Glasgow and Clydebank. We handle the clearance letter, HMRC authorisation and handover for you, and we'll tell you upfront what needs doing next and what it will cost. Get in touch for a free, no-obligation chat.
Frequently Asked Questions
Can I change accountant in the middle of the tax year?
Yes. You can switch at any time. The new accountant picks up from your last filed return or accounts and gets any information they need from your previous accountant.
Do I have to tell my old accountant I'm leaving?
It is courteous to let them know, but your new accountant will contact them directly through the professional clearance process. You don't need their permission to move.
How long does it take to switch accountants?
Most handovers take 2 to 4 weeks, depending on how quickly the previous accountant responds and how quickly you approve HMRC agent authorisation.
Can my old accountant refuse to hand over my records?
Your accountant should provide the information your new accountant needs to take over. Settle any genuine outstanding fees to keep things moving, and contact their professional body if a handover is unreasonably delayed.
Will changing accountant trigger an HMRC enquiry?
No. Changing accountant is routine and does not trigger an investigation. HMRC simply records your new agent.
Ready to Switch Accountant?
We'll handle the clearance letter, HMRC authorisation and handover, and give you a clear fixed quote before we start.
Sardar Muhammad, AAT
Sardar is the founder of LimeTree Accounting Solutions, an AAT-accredited practice in Govanhill, Glasgow. He works with sole traders, tradespeople, landlords and small limited companies across Glasgow and Clydebank.
This guide is general information based on UK and Scottish tax rules as at 13 October 2026. It is not personal advice. Rates and thresholds change, so speak to us about your own situation.