The most common reason people stay with an accountant they're unhappy with is that switching feels complicated. It isn't. Here's exactly what happens when you change accountant and why it causes far less disruption than most people expect.
You can switch at any time
There's no rule that says you must switch at the start of a financial year. You can change accountants at any point - mid-year, mid-quarter, or even shortly before a filing deadline (though the closer to a deadline, the more limited your choice of timing).
The best time to switch is whenever you've decided to. Waiting for "the right moment" usually just means staying longer with someone you're not happy with.
The professional clearance process
When you appoint a new accountant, they should write a professional clearance letter to your existing accountant. This is standard practice in the profession.
The letter:
- Informs your existing accountant that you've appointed someone new
- Asks whether there are any professional reasons they can't act (e.g. unpaid fees owed by you)
- Requests that they transfer your records and files
Your existing accountant is professionally obligated to respond and cooperate. They cannot refuse to hand over your records - your financial records belong to you, not them. If there are unpaid fees outstanding, they may hold work they've done until those are settled, but not documents you gave them.
What your new accountant needs from your previous one
- Prior year accounts and tax returns (usually last 2–3 years)
- Any in-progress work (e.g. a tax return started but not filed)
- Tax references and registration numbers
- Corporation tax computation workings
- Payroll records and P60s
- VAT registration details and recent returns
HMRC 64-8 - authorising your new accountant
For your new accountant to communicate with HMRC on your behalf, they need to be authorised via a form 64-8 (or an online agent authorisation). This allows them to view your tax accounts, correspond with HMRC, and file returns.
The process: you complete an authorisation (usually digitally through your accountant's portal), which creates the HMRC agent link. Your new accountant can then see your records and previous filings directly. Your previous accountant's authorisation is not automatically removed - we handle that as part of the switch too.
Step by step: how a switch works with us
Book a free discovery call
We discuss your situation, confirm what you need, and agree the plan. No commitment at this stage.
You instruct us and sign the engagement letter
A digital engagement letter setting out what we'll do and for what fee. Takes about 5 minutes.
We write to your existing accountant
Professional clearance letter goes out. They typically respond within a week. We chase if needed.
HMRC authorisation set up
We send you the 64-8 link to authorise us with HMRC. Takes 2 minutes. Once approved we can view your records directly.
We receive your records and pick up from where you are
We review everything, make note of upcoming deadlines, and get started. You barely needed to do anything.
What if my previous accountant is uncooperative?
It's uncommon, but it does happen. If your existing accountant doesn't respond to a professional clearance request within a reasonable time (usually two weeks), there are escalation routes - including raising a complaint with their professional body if they're a member of one. We'll advise you on next steps if this situation arises.
Importantly: you always have the right to access your own records from HMRC directly if needed.
How long does a switch take?
In most cases, the process from first contact to being set up with your new accountant takes about one week. The clearance letter goes out within a day of you instructing us, and most accountants respond promptly. HMRC authorisation links are approved within a few days once you complete your side.
If your year end is approaching, flag that upfront and we'll prioritise.
Ready to switch?
If you've been thinking about it, the best time to move is now. Book a free 30-minute call → and we'll walk you through it.