How to Switch Accountants for Your Limited Company
Changing accountant is far easier than most directors expect. You can switch at any point in the year, you don't have to have the awkward conversation, and we handle professional clearance, HMRC agent authorisation, your records and the Xero or FreeAgent migration for you. Sole traders and landlords move the same way.
Fixed-fee quote in writing first. Nothing is sent to your current accountant until you've agreed to go ahead.
Is changing accountant difficult?
No. It's one of those jobs that sits on the list for months and then takes an afternoon. You sign an engagement letter and an HMRC authorisation, and from that point the move is ours to manage. We contact your outgoing accountant, request everything we need, take over your filings and keep your deadlines on track while the handover happens.
We act for limited companies, construction and trades businesses and sole traders, from our office at 105 High Street, Brentwood, Essex CM14 4RR and online across the UK. Fees are fixed monthly — you can see what that looks like on our pricing page.
3 simple steps
How the switch works.
Book a free call
A 20-minute call to learn about your business, your current setup, and what's not working.
We review and quote
We review your current accountant arrangement, software and the support you actually need — then send a clear fixed monthly fee.
We manage the handover
With your consent, we request professional clearance and your records, migrate the bookkeeping, register as your agent with HMRC, and take over Companies House filings.
Common reasons people change accountants
If any of these sound familiar, it's usually a sign the relationship has stopped working — not that you're being difficult.
You only hear from them at year end
No proactive advice, no planning conversation, no warning before a tax bill lands.
Emails and calls go unanswered
Simple questions take weeks to get a reply — usually when you need an answer quickly.
Deadlines get uncomfortably close
Accounts, VAT or payroll filed at the last minute, or missed entirely.
Unpredictable invoices
Hourly billing means you avoid picking up the phone in case it costs you.
Still working off spreadsheets
No cloud bookkeeping, no live numbers, no idea what the business owes until months later.
You've outgrown them
You need VAT, payroll, CIS or director tax planning and they only do the basics.
What the handover actually involves
This is the part we do, not you. Here's what happens behind the scenes once you've said yes.
Professional clearance
We write to your outgoing accountant formally, as required by professional ethics rules, asking whether there is any reason we shouldn't act and requesting your handover information.
Your records
We request trial balances, last filed accounts, tax computations, capital allowance and fixed asset schedules, payroll data and VAT history.
HMRC agent authorisation
We register as your agent for corporation tax, VAT, PAYE, CIS and self assessment as relevant, so we can file and speak to HMRC for you.
Companies House
We take over confirmation statements and accounts filings, and can act as your registered office if you want your home address off the public record.
Software migration
We move you onto Xero or FreeAgent, or take over the file you already have, and reconnect bank feeds so nothing is missed.
Catch-up work
If bookkeeping or filings are behind, we tell you what's outstanding, quote it separately and clearly, then bring you up to date.
Do I have to tell my old accountant?
Not before you move. There is no requirement to give your current accountant advance notice or a reason. The formal notification is the professional clearance letter we send once you've signed with us — it asks whether there is any professional reason we shouldn't act and requests your handover information.
Most people do send a short, polite email afterwards, and that's usually all the contact needed. Two practical points worth knowing: check your engagement letter for a notice period, and settle any unpaid invoice. A firm is entitled to hold back certain work while its fees are outstanding, and an unpaid bill is the single most common cause of a slow handover.
Once our HMRC agent authorisation is in place, we'll check with you whether your previous accountant's access should also be removed, and help you do it.
Handover by tax: VAT, payroll, CIS and corporation tax
Each tax transfers on its own authorisation, so a switch is really several small handovers running at once. Here's what moves, and what we ask for.
Corporation tax and year-end accounts
We take the last filed accounts, the tax computation and the capital allowance and fixed asset schedules so the opening balances carry forward correctly. If your year-end is imminent we agree in writing who prepares that set before anything starts.
VAT
We need your VAT number, scheme (standard, cash accounting or flat rate), stagger dates and the last filed return. We then re-authorise as your agent for Making Tax Digital so returns keep filing from your bookkeeping software without a gap.
Payroll and PAYE
Mid-year payroll transfers need the year-to-date figures, P11 data, employee records, pension scheme details and your PAYE and accounts office references. Getting the year-to-date figures right matters — this is the part of a switch that most often goes wrong elsewhere.
CIS
If you're a contractor we take over monthly CIS returns, subcontractor verification numbers and deduction statements. Subcontractors keep their CIS-suffered records so refunds aren't lost at year end.
Self assessment
Director and personal tax returns move with a separate HMRC authorisation. We pick up any payments on account already set for the year so nothing is paid twice or missed.
More detail on the ongoing work: VAT returns, payroll and CIS, statutory accounts and self assessment.
Xero and FreeAgent access
If the subscription is billed to you, nothing needs to move — you simply invite us in as your accountant and we take it from there. If your outgoing accountant owns the subscription, it can either be transferred to you or we set up a fresh file and migrate the history, then reconnect the bank feeds and check the opening balances agree to the last filed accounts.
We're a Xero Silver Partner and a FreeAgent partner firm, so either way you're moving to software we use every day. If you're on desktop software or spreadsheets, this is usually the point we move you to cloud bookkeeping.
What we need from you
- Photo ID and proof of address for the anti-money-laundering check we're required to carry out.
- Your company number, UTR, VAT number and PAYE references if you have them to hand.
- The name and email address of your current accountant.
- Login or admin access to your Xero or FreeAgent file, if the subscription is in your name.
- That's genuinely it. Everything else we request directly from your outgoing accountant.
How long does switching accountant take?
Most switches are settled in two to four weeks. The timings below are what we typically see — HMRC post and the speed of your outgoing firm are the two things outside anyone's control.
Free call, then a fixed monthly quote in writing. Nothing is sent to your current accountant until you say yes.
You sign the engagement letter, our anti-money-laundering ID check runs, and we send the professional clearance letter.
HMRC agent authorisation codes are requested. Codes for corporation tax, VAT, PAYE and self assessment are usually posted to your registered office and can take around 7–10 working days to arrive.
Your outgoing accountant releases the handover pack. Xero or FreeAgent access is transferred and bank feeds are reconnected.
We're filing for you. Most switches are fully settled within two to four weeks; the main variable is how quickly the old firm responds.
Deadlines don't pause while you move. If a VAT return, payroll RTI submission, confirmation statement or corporation tax payment falls due during the handover, we agree in writing who is filing it before the clearance letter goes out — so nothing is missed and nothing is filed twice.
Can I change accountant mid-year?
Yes — you do not have to wait for your accounting year-end or 5 April. The important decision is where responsibility changes hands, not simply when you sign with a new firm. Use this checklist to agree the move before work transfers; it is practical planning guidance, not a fixed HMRC timetable.
- Choose a handover date around actual work due. List upcoming accounts, VAT returns, payroll runs and tax payments using your records and official notices. Ask both firms what they can realistically complete. If a filing is close, agree whether the outgoing firm finishes it or the new firm accepts it; do not assume either has taken responsibility.
- Write down who does each outstanding job. For every period, record whether work is not started, in progress or submitted, and who prepares, reviews and submits it. Include any amendments or HMRC queries and who will arrange payment. Confirm submission receipts before filing again: a change of accountant is not a reason to submit a second return. HMRC says you remain responsible for your tax affairs even when using an agent.
- Check notice, fees and work already paid for. Read your existing engagement terms, confirm the end date and ask what fees remain due and what work they cover. Agree the new firm's scope and fixed-fee quote in writing, including any separate catch-up work. Do not assume a refund, a free transfer or that paying both firms means both should file.
- Keep records and software access continuous. Agree how to obtain filed accounts, tax computations, VAT history and bookkeeping balances, and who controls the software subscription. Keep copies and use named access rather than shared passwords. For a payroll move, reconcile year-to-date employee figures and the last submitted payroll with the new provider before the next run; do not start a fresh payroll history unchecked.
- Give permission for the professional enquiry. ACCA guidance requires an incoming accountant accepting recurring work to request your permission to communicate with the existing accountant. This enquiry and the records request are separate from HMRC authorisation. Agree how to follow up missing information; another firm's response time cannot be guaranteed.
- Check authorisation for each relevant tax service. HMRC says changing agent requires a new authorisation request; the method for changing or removing authority depends on the tax service. Confirm the new authority and any old access that needs removing, rather than assuming one approval covers everything. Never share your HMRC sign-in details.
Sources checked 19 October 2026: HMRC's choosing a tax agent and changing agent authorisation guidance; ACCA's professional appointment guidance (July 2025) and disengagement checklist.
For ongoing support, see our limited-company accounting service. To discuss your handover date and outstanding work, book a free discovery call.
What you don't have to worry about
- You don't need to confront your current accountant — with your consent, we send the professional clearance letter.
- You can switch at any point in the year — you don't have to wait for year-end.
- We aim to keep filings and deadlines on track throughout the handover.
- We migrate your Xero or FreeAgent data so nothing is lost.
- Fixed monthly fee from day one. No hourly billing, no surprise invoices.
What you get once you've moved
One fixed monthly fee covering the compliance work your business needs, with proactive contact through the year rather than a single conversation at year-end.
Local to us? See accountants in Brentwood or our small business accountants page. We're an ACCA-qualified practice, a Xero Silver Partner and a FreeAgent partner.
Common Questions
How do I switch accountants for my limited company?
You choose a new firm, sign their engagement letter and an HMRC authorisation, and they do the rest. Your new accountant writes to the outgoing firm for professional clearance and your records, registers as your HMRC agent for corporation tax, VAT, PAYE and CIS as relevant, takes over Companies House filings and moves your Xero or FreeAgent file across. You don't need to notify HMRC or Companies House yourself.
Is changing accountant difficult?
No. In practice you make one decision and sign an engagement letter and authorisation — we handle the rest. We write to your old accountant, request the records, register as your HMRC agent and take over the filings.
Can I switch accountants mid-year?
Yes. You do not have to wait for your accounting year-end or 5 April. Before the move, agree a handover date and record who will prepare, review and submit each outstanding accounts, VAT or payroll filing. Check notice terms, fees and work already underway; arrange records and software access, professional enquiry with your permission, and the relevant HMRC authorisations. Confirm what has already been submitted before anyone files again. Timing depends on the information and access available, so an immediate transfer or uninterrupted filing cannot be guaranteed.
Will my old accountant transfer my records?
In most cases, yes. When we send the professional clearance letter, your outgoing accountant is expected under professional ethics rules to respond and pass on your handover information — trial balance, last accounts, tax computations, payroll and VAT data. If they are slow, we chase them on your behalf — though we can't control how quickly another firm responds. Note that some may withhold work while fees remain unpaid, so it's worth settling any outstanding invoice.
Do I need to speak to my old accountant?
It's courteous to let them know you're moving, but you don't have to manage an awkward conversation or justify the decision. The formal notification comes from us in writing. Many clients tell their old accountant only once the clearance letter has gone out.
What happens to my Xero or FreeAgent account?
If the subscription is in your name, you keep it and simply add us as your accountant. If your current accountant owns the subscription, we can transfer it across or set up a new file and migrate your data. Either way the history comes with you and we reconnect the bank feeds.
Do I need to tell HMRC or Companies House I've changed accountant?
No. Agent authorisation is handled through HMRC's agent services, and we ask you to approve or enter the codes HMRC sends you. Companies House filings simply transfer to us — there's no change of accountant to register there.
What if my bookkeeping or accounts are behind?
It's very common — plenty of clients arrive with months of unreconciled bookkeeping or an overdue return. We review what's outstanding, tell you exactly where you stand, quote any catch-up work separately before it starts, and then get you current and keep you there.
Does switching accountant cost anything?
The handover itself is part of getting you set up properly, so there's normally no separate charge for it. You pay your agreed fixed monthly fee. If there is significant catch-up bookkeeping or historical filing to clear, we quote that separately and in writing before any work begins.
How long does it take to switch?
Usually two to four weeks end to end. The clearance letter goes out within a few days, HMRC authorisation codes are typically posted within about 7–10 working days, and the rest depends on how quickly your previous accountant releases your records. We push the handover along for you and keep filings on track while it happens.
Can In Front Accounting handle the whole handover?
Yes. Professional clearance, records request, HMRC agent authorisation, Companies House, software migration and the first set of deadlines are all handled by us. You'll have a named point of contact throughout.
What if I'm still in a contract with my current accountant?
Check your engagement letter for any notice period or minimum term. Most are month-to-month or require short notice. If a notice period applies, we'll plan the start date around it so you're never paying two firms for the same work.
Let's start the switch.
Free call, fixed-fee quote in writing, and the handover managed for you with your consent.