How to switch accountants
Switching accountants takes one email from you. Your new firm writes to the old one for professional clearance and your records, re-registers as your HMRC agent and updates Companies House. It normally takes two to three weeks and the new firm does not charge for it.
What actually happens
| Step | Who does it | How long |
|---|---|---|
| You tell your old accountant you are leaving | One short email | 5 minutes |
| Professional clearance letter sent | Your new accountant | Same day |
| Old accountant replies with handover information | Them | 1-3 weeks |
| Records and schedules transferred | Them to us | With the clearance |
| HMRC agent authorisations re-registered | Your new accountant | 1-2 weeks |
| Companies House agent updated if needed | Your new accountant | Same day |
The only thing you have to do
Send your current accountant a short note saying you are moving and asking them to respond to the clearance request. That is genuinely it. You do not need to explain why, and you do not need to have a difficult conversation.
Something like: "I have decided to move my accountancy work to another firm. They will be in touch shortly for professional clearance and my records. Thank you for your help."
Professional ethics require your old accountant to respond and to hand over your records. They cannot hold them hostage over a fee dispute, though they can exercise a lien over documents they produced which you have not paid for.
When to switch
Any time, but just after a year end or just after your tax return is filed is cleanest. Mid-year is perfectly workable; it just means a slightly longer handover.
Do not wait until January if your return is not done. Switching in the last three weeks before a deadline is possible but puts everyone under unnecessary pressure.
Good reasons to move
You only hear from them once a year, and it is to ask for records. You do not understand your own accounts. The fee keeps changing. Deadlines get met narrowly rather than comfortably. Nobody has ever raised a planning point with you. You are about to be pulled into Making Tax Digital and they have not mentioned it.
This guide is general information, current at 9 November 2026. Tax rules change and depend on your circumstances. Please take advice before acting on it.