Switching accountant:
how it works

Maybe your accountant is retiring, you’ve outgrown them, or you just want a change. Switching sounds like a lot of admin, but most of it sits with us. Here’s what happens and what we’ll need from you.

Step 1: tell us what you have

We’ll ask what we’re taking over: Self Assessment, company accounts, VAT, payroll, Making Tax Digital, or a mix. We’ll also ask for your year end, any deadlines coming up, and any letters from HMRC or Companies House you haven’t dealt with yet.

You don’t have to explain why you’re moving.

Step 2: we contact your old accountant

With your go-ahead, we write to your old accountant. We ask for what we need to carry on where they left off, such as:

• your last accounts and tax returns
• working papers and balances to bring forward
• anything outstanding with HMRC or Companies House
• your payroll details and pension scheme, if they ran payroll

You don’t have to have that conversation yourself. If you’d prefer to tell them first, that’s fine too.

Step 3: authorise us with HMRC

HMRC won’t talk to us about your tax until you’ve authorised us. How depends on the tax:

• Online authorisation. We email you a link, and you sign in with your own HMRC details to accept it. This covers Making Tax Digital for Income Tax, VAT and Capital Gains Tax on UK property accounts. The link expires after 21 days, so accept it when it arrives.
• Form 64-8. For Self Assessment, individual PAYE, and Corporation Tax or CIS where online authorisation isn’t available, you can sign a paper form 64-8. You must sign and date it.

We’ll tell you which of these you need, and send you the link or the form ready to sign.

Step 4: Companies House

To file for a limited company, we need its company authentication code. It’s a six-character code Companies House posts to your registered office, and it works like a director’s signature for online filing. If you change it later, let us know.

If your old accountant’s address is your registered office, we’ll talk to you about moving it.

Timing around deadlines

The handover takes a little time. If a deadline is close, such as 31 January for Self Assessment or a company’s accounts date, tell us first. We’ll agree with you and your old accountant who files that one, so nothing falls between the two.

The quietest times to switch are just after you’ve filed, when your old accountant has finished the last job and there’s time to set things up before the next.

What you need to do

• List which taxes and filings you want us to take over.
• Find your last accounts, tax returns and any recent HMRC or Companies House letters.
• Tell us your next deadlines, especially anything due in the next two months.
• Give us your old accountant’s contact details.
• Accept our HMRC authorisation link within 21 days, or sign the 64-8 we send.
• Share your company authentication code if you have a limited company.

Key dates

• Within 21 days: accept our online authorisation link before it expires.
• 31 January: if this is close, agree who files your Self Assessment return.
• Your company’s accounts and tax deadlines: agree who files if one is close.