Changing your accountant in the UK is straightforward — and your new accountant does most of the work. You do not need to wait until the end of the tax year and you do not need to deal with HMRC yourself.
Changing your accountant in the UK is a straightforward process and your new accountant handles most of it for you. You do not need to wait until the end of the tax year, you do not need to confront your old accountant, and you do not need to deal with HMRC yourself. In most cases all you need to do is choose your new firm, send one email to your current accountant, and provide an ID check. Everything else — the professional clearance letter, the records transfer and the HMRC authorisation — is managed by your new accountant.
This guide explains exactly how to change your accountant in 5 clear steps, what to expect at each stage, and the most common mistakes to avoid.
Why Do People Switch Accountants?
There are many valid reasons to change accountants. The most common are:
- Poor communication — having to chase your accountant for basic answers is a clear red flag
- Unexpected or unclear fees — pricing should always be transparent and fixed
- Lack of specialist knowledge — especially important for eCommerce sellers, contractors, landlords and creators who need sector-specific expertise
- Your business has grown and your accountant has not grown with it
- Outdated tools — if your accountant is not using Xero or another cloud accounting platform, they are behind the times
- You are overpaying — a good accountant should cost less than the tax they save you
Switching accountants is completely normal and a standard professional procedure. There is no awkwardness, no confrontation required, and no disruption to your tax affairs when the process is handled correctly.
Can You Switch Accountants Mid-Year?
Yes — you can change accountants at any point during the year. You are not locked in by the tax calendar. The only things to check are:
- Your engagement letter — check whether there is a notice period (typically 30 days) with your current firm
- Any work in progress — if your current accountant is mid-way through a VAT return or year-end accounts, agree who will complete it before you leave
- Outstanding fees — settle any unpaid invoices before switching. This is the single most common cause of a delayed handover
The cleanest time to switch is shortly after a major filing — after your year-end accounts are filed, after a VAT quarter closes, or after your self-assessment is submitted. But if your current accountant is causing problems, there is no reason to wait.
How to Change Your Accountant — 5 Steps
Step 1 — Choose your new accountant and get a quote
Before you do anything else, secure your new accountant. This means:
- Checking qualifications — look for ACCA, ACA or AAT membership. These are regulated bodies with professional conduct standards
- Checking specialism — if you run an eCommerce business, sell on Amazon, eBay or Shopify, or are a contractor, landlord or content creator, choose an accountant who works specifically with businesses like yours
- Reviewing pricing — fees should be fixed and transparent. Avoid firms that charge by the hour without a clear scope of work
- Reading reviews — check Google reviews and Trustpilot for verified client feedback
At eAccounts, you can get a personalised quote in under 2 minutes at e-accounts.co.uk/quote — no phone call required. Packages start from £29 per month and include a dedicated accountant, Xero cloud accounting, unlimited support and full HMRC compliance.
Step 2 — Notify your current accountant in writing
Once you have chosen your new accountant, send a short email to your current firm. You do not need to give reasons. A simple notification is enough:
You do not need to give reasons. A short, factual email is all that is needed. Copy and adapt the template below:
Step 3 — Your new accountant sends a professional clearance letter
This is where your new accountant takes over. As part of standard professional ethics, your new accountant writes to your old firm requesting:
- Confirmation that there are no professional reasons preventing them from taking you on as a client
- Transfer of all relevant financial records, prior tax returns and filings
- A letter of disengagement from the outgoing firm
Your old accountant is professionally obliged to respond promptly if they are a member of ACCA, ICAEW or another regulated body. They cannot withhold your records. This step typically takes one to two weeks.
Step 4 — Your records are transferred
Your new accountant collects your financial records from your old firm. This typically includes:
- Prior years tax returns and financial statements
- Current year bookkeeping records and working papers
- Payroll records where applicable
- VAT return history
- Access to your accounting software (Xero, QuickBooks or equivalent)
If you use Xero, your new accountant will be added as an advisor to your existing account — so your data stays intact and nothing is lost. At eAccounts, we handle all of this as part of onboarding. You do not need to manage the records transfer yourself.
Step 5 — HMRC agent authorisation (64-8 form)
Your new accountant needs HMRC authorisation to deal with HMRC on your behalf. This is done through a 64-8 authorisation form or through the HMRC online agent authorisation process. Your new accountant handles this for you. You will typically need to:
- Sign an authorisation form or approve an online authorisation request
- Provide your UTR (Unique Taxpayer Reference) and National Insurance number
Once authorised, your new accountant can file returns, correspond with HMRC and act on your behalf for all tax matters. Your old accountant’s authorisation is automatically removed.
How Long Does It Take to Change Accountants?
Most switches complete within two to four weeks. The typical timeline:
- Day 1 — you notify your current accountant by email
- Days 1 to 3 — your new accountant sends the professional clearance letter
- Days 3 to 14 — your old accountant responds and transfers records
- Days 7 to 21 — HMRC agent authorisation confirmed
- Week 3 to 4 — onboarding with your new accountant complete
The main variable is how quickly your old accountant responds to the clearance request. Settling any outstanding fees before you notify them speeds the process up significantly.
What Happens to Your Financial Records When You Switch?
Your financial records belong to you — not your accountant. Your old firm cannot withhold them. If they are a regulated member of ACCA, ICAEW or AAT they are obliged by their professional rules to cooperate with the handover without unreasonable delay.
If your old accountant uses Xero, your data transfers seamlessly. Using a different system, your new accountant will migrate what is needed. At eAccounts we set up Xero for all clients as part of onboarding, including importing historical data where available.
Switching to eAccounts — What to Expect
Frequently Asked Questions
Q: How do I change my accountant in the UK?
Notify your current accountant in writing, choose your new accountant, and let your new firm handle the rest. They will send a professional clearance letter, collect your records and complete HMRC agent authorisation on your behalf. The process typically takes two to four weeks.
Q: Can I change my accountant at any time of year?
Yes. You can switch accountants at any point during the year — you do not need to wait until your financial year end. Check your engagement letter for any notice period and ensure any work in progress is handed over cleanly.
Q: Do I need to tell HMRC I am changing accountants?
Your new accountant handles this for you. They complete the 64-8 agent authorisation form which gives HMRC permission to communicate with your new firm. You do not need to contact HMRC directly.
Q: What is professional clearance when changing accountants?
Professional clearance is a standard letter your new accountant sends to your old one. It asks your old accountant to confirm there are no ethical reasons preventing the new firm from acting and to transfer your financial records. If your old accountant is a member of a regulated body they are professionally obliged to respond.
Q: Can my old accountant refuse to hand over my records?
No — if your old accountant is a member of ACCA, ICAEW, AAT or another regulated body, they are obliged to cooperate with a professional clearance request and release your records. The most common cause of delay is outstanding unpaid fees — settle these before switching.
Q: Will changing accountants affect my tax affairs or cause any gaps in compliance?
No — when the handover is handled correctly there is no gap in compliance. Your new accountant takes over all your filings and HMRC correspondence. All deadlines remain the responsibility of whoever is authorised as your agent at the time — your new accountant will ensure nothing is missed.
Q: How much does it cost to change accountants?
There is no cost to change accountants beyond settling any outstanding fees with your old firm. Your new accountant should not charge for the switching process itself. At eAccounts the switch is completely free — you pay only your monthly package fee from £29 per month going forward.
Q: How long does it take to change accountants?
Most switches complete within two to four weeks from notification to full handover. The main factor is how quickly your old accountant responds to the professional clearance letter — typically one to two weeks for regulated firms. Settling any outstanding invoices before notifying them speeds the process up significantly.
