Can my old accountant refuse to hand over my records?

An accountant can exercise a particular lien over documents they have worked on where their fees are unpaid — broadly, the papers they created. What they cannot do is withhold records that belong to you: the invoices, bank statements and source documents you supplied, and anything sitting on a software subscription in your own name. In practice a lien is rare, because professional bodies expect a member to respond to a clearance request promptly whether or not there is a dispute. If the old firm goes quiet anyway, a new accountant can rebuild from your bank data, your HMRC record and your Companies House filings. Slower, but it means no firm can hold your business hostage.

Do I have to settle my old accountant's fees first?

Not as a precondition of starting the conversation, but expect to pay what you genuinely owe. Unpaid fees are the single most common reason professional clearance gets refused or quietly delayed, and an outstanding balance hands the old firm a reason to sit on their working papers. If you dispute the bill, say so in writing and pursue it as a separate matter rather than letting it stall the handover for months. Check your engagement letter as well: some firms require thirty days' notice, and a few charge for the disengagement work itself. Read it before you give notice so nothing arrives as a surprise halfway through.

How long does switching actually take?

For a straightforward sole trader or small limited company, expect a couple of weeks from the first conversation to the new firm being properly set up — a day or two for the paperwork you sign, a few days for HMRC agent authorisation to come through, and a week or two for the old firm to release records. It stretches where the previous accountant responds slowly, where a year end has just passed, or where bookkeeping needs rebuilding before anything can be filed. Nothing stops while it happens: you keep invoicing, keep paying people, keep running payroll. Allow longer in December and January, when every firm in the country is at capacity.

What is a 64-8 and do I have to sign one?

Form 64-8 is the authorisation telling HMRC that a firm can act for you and deal with your tax affairs — the letter of authority mentioned in the checklist above. Most firms now use HMRC's digital agent authorisation instead, where HMRC posts you a code to pass on, which is why this step takes a few days rather than being instant. You authorise once per tax the firm handles: Self Assessment, Corporation Tax, VAT and PAYE are separate authorisations rather than one blanket permission. Authorising a new agent does not automatically remove the old one, so ask for the previous firm's authority to be taken off once the handover has finished.

Is it a bad idea to switch just before a deadline?

It is not ideal, but it beats not switching. The risk is not the deadline itself — it is that a firm taking you on in the final fortnight is doing setup, clearance and record-gathering at the same time as the filing. If the deadline falls inside three or four weeks, say so on the first call and ask directly whether they can meet it; a firm that says no is being straight with you. Where a deadline genuinely cannot be met, filing an estimated return on time and amending it afterwards is usually cheaper than filing late, because the penalties in the worked example above start the day after regardless of the reason.

What if my bookkeeping is a mess?

More common than you would think, and not a reason to delay. Incomplete records are a normal part of a handover, and most firms would rather rebuild from your bank feed and source documents than inherit someone else's guesswork. Be honest about what is missing on the first call so the work gets priced properly instead of turning into an awkward conversation later. Bear in mind you are required to keep records for at least five years after the 31 January filing deadline if you are self-employed, and six years for a company, so any gaps will need reconstructing eventually. Far better that happens now than in the middle of an HMRC enquiry.

Switching Accountants: A No-Faff Checklist

Why people put off switching

It's rarely one big thing that pushes an owner to change accountants. It's usually a slow build-up of smaller frustrations — slow replies, unclear advice, too much chasing, not enough visibility into what's actually going on with the numbers. Everything feels reactive instead of joined up. None of that is a crisis on its own, but add it up over a couple of years and it's easy to see why so many owners eventually decide enough is enough. The switch itself, though, is more routine than most people expect — it's the anticipation that's usually worse than the process.

What to gather before you switch

You don't need everything perfectly organised before you make the move — that's your new accountant's job to sort out. But having the following to hand speeds things up:

Your company registration details (or UTR if you're a sole trader) and VAT number if registered.
Your current accountant's name, firm and contact details.
Your most recent set of accounts or tax return, if you have a copy.
Login details for any accounting software you currently use (FreeAgent, Xero, spreadsheets — whatever it is).
A rough sense of upcoming deadlines — VAT quarter ends, your Corporation Tax or Self Assessment due dates, payroll run dates.
Any outstanding queries or issues you know your current accountant is halfway through.

What to ask your current accountant for

Once you've decided to move, your new accountant will typically contact your old one directly to request professional clearance and your records — this is standard practice between accountants, not a confrontation, and it doesn't require you to referee it. That said, it helps to know what's being asked for on your behalf:

Professional clearance — confirmation there's no professional reason (like unpaid fees or an ongoing dispute) preventing the handover.
Copies of recent accounts, tax returns and working papers.
Payroll records and pension scheme details, if applicable.
VAT records and recent returns, if you're VAT registered.
Any correspondence with HMRC that's still open or unresolved.

You'll typically need to sign a letter of authority so HMRC recognises the new firm — that's usually the only thing that requires your signature; the rest happens between the accountants.

Timing considerations

You don't need to time a switch around the tax year unless there's a specific reason to — most handovers can happen at any point. That said, a few things are worth factoring in:

Switching mid-way through a VAT quarter is fine, but flag it clearly so nothing gets missed between the two firms.
If year-end accounts or a Self Assessment deadline is imminent, it's worth being upfront about the date so your new accountant can prioritise accordingly.
If payroll is involved, agree a clean cut-off date for the pay run so there's no confusion over who processes what.
Switching well ahead of a deadline, rather than right before it, gives your new accountant time to get properly set up rather than firefighting from day one.

What a delayed switch actually costs: a worked example

"I'll do it after the year end" is the most expensive sentence in this guide. Here is an illustrative company — not a client, just a set of dates you can map onto your own — with a 31 March 2026 year end. Its statutory deadlines are fixed:

31 December 2026 — accounts due at Companies House, nine months after the year end.
1 January 2027 — Corporation Tax payable, nine months and one day after the accounting period ends.
31 January 2027 — the director's Self Assessment return for 2025/26.
31 March 2027 — the Company Tax Return (CT600), twelve months after the period ends.

The owner decides in October 2026 that they've had enough. Move then, and the new firm has roughly ten weeks before the first hard deadline — comfortable. Sit on the decision until December and the arithmetic changes:

Accounts filed 15 January 2027, two weeks late: £150 penalty.
Filed 20 February 2027 instead — more than one month but not more than three: £375.
Filed after 30 June 2027, more than six months late: £1,500.
Late in two successive financial years and every one of those figures doubles — so a repeat of that February filing costs £750, not £375.

Then add the personal side. Miss the 31 January Self Assessment deadline and it's £100 immediately, charged even where there is no tax to pay. Three months late brings daily penalties of £10 a day up to £900. At six months, a further 5% of the tax due or £300, whichever is greater, and the same again at twelve months. Late payment carries its own 5% charges at 30 days, six months and twelve months, plus interest.

So a handover that drifts by eight weeks on this timeline can turn a £0 year into £475 of penalties — £375 at Companies House plus £100 at HMRC — before anyone has looked at the tax. Repeat it the following year and the same drift costs £1,075. None of that is a fee for switching. It is purely the cost of switching late, and it is entirely avoidable by moving in a quiet month rather than a busy one.

What to check about the new firm before you sign

Switching is only worth the effort if the firm you're moving to is genuinely better placed than the one you're leaving. Four checks, none of which take long:

Are they supervised for anti-money-laundering? Every firm providing accountancy or tax services by way of business must be AML-supervised, either by a professional body or directly by HMRC. Ask who supervises them and check the answer. Buzz Accounting is supervised by HMRC, and Andy is AAT licensed under number 1001556.
Are they registered with HMRC as a tax adviser? This one is new. From 2026 anyone paid to deal with HMRC on your behalf has to be registered with HMRC to do it, phased in through windows that run to 31 March 2027. Our guide to HMRC tax adviser registration sets out which window applies to whom and what happens to an unregistered adviser's ability to act.
Do they carry professional indemnity insurance? Ask for the level of cover, not just a yes.
Who actually does the work? Not who sells it. Ask who prepares your accounts, who reviews them, and who you email when something is urgent in January.

What Buzz handles during the handover

We manage the handover end to end — liaising with your previous accountant, requesting professional clearance and the records needed, and getting everything transferred and set up on the right software without you having to chase anyone. The goal is that the only thing you notice is things starting to work better: faster replies, clearer numbers, and a team who actually tells you what's going on instead of leaving you to ask.

Step-by-step checklist

Decide to switch, and have an initial conversation with your new accountant about your business and current situation.
Sign the letter of authority so HMRC recognises the new firm.
Let your new accountant request professional clearance from your current one.
Pass over any login details, recent accounts or documents you already have to hand.
Agree a cut-off date for payroll, VAT or any in-progress work, if applicable.
Let your new accountant get set up on the right software and gather the historical records.
Confirm upcoming deadlines with your new accountant so nothing slips through the gap.
Notify your bank or any third parties who dealt directly with your old accountant, if relevant.
Settle any final fees with your previous accountant, if outstanding.
Sit back — from here it's your new accountant's job to manage the transition, not yours.

What if you're mid-way through something?

A common worry is switching while something's already in progress — a VAT return half done, an ongoing HMRC query, or accounts partway through preparation. None of these are reasons to delay. Your new accountant simply picks up whatever's outstanding as part of the handover, working with the records and clearance provided by your old firm. It's genuinely more disruptive to sit on a decision you've already made than it is to move mid-task — the sooner the handover starts, the sooner someone's actually on top of it.

If this sounds like your situation

If the reasons in this guide sound familiar, it's worth a conversation. Have a look at how we work with businesses like yours on our small business accounting page, or get in touch directly via our contact page and we'll talk you through exactly what switching would look like for you.