How to switch accountants: UK handover checklist

Write a list of upcoming returns, accounts, payroll runs and other deadlines. Put the responsible firm next to each task. Do not assume a deadline transfers automatically because you signed a new engagement letter.

Read your current notice and fee terms. Ask what work has already started, what remains to be billed and which records will be provided. Resolve uncertainties before setting a final handover date.

Explain why you want to move, without hiding record gaps or unresolved correspondence. Ask what information the new firm needs from you and what professional enquiries or handover requests it will make to the previous adviser.

Agree scope, contact arrangements and the first period the new firm will handle. If a filing deadline is close, get explicit confirmation that the provider can accept responsibility in time.

List accounts and returns already filed, balances, payroll records, asset schedules, outstanding correspondence and any unresolved questions. Ask both firms which items are relevant to your engagement.

Check who owns each software subscription and how permissions will be transferred. Preserve exports and records you need before access changes. Use proper invitations and official agent-authorisation processes instead of sharing personal login credentials.

Ask the incoming firm to confirm receipt of the agreed information and list any missing items. Update your deadline tracker with named owners and dates.

Keep written confirmation of the old engagement ending and the new one starting. A staged handover may be appropriate, but both firms and you should understand the boundaries.