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How to change accountant — the 7-step UK process
Verified against GOV.UK — Authorise an agent and the ICAEW / ACCA codes of conduct.
Written by Mehmood Rajoka
Managing Partner, RR Accountants · IFA-supervised practice
How do I change accountant in the UK?
To change accountant: (1) check your current engagement letter for any notice period and clear any unpaid invoices; (2) tell your current accountant in writing that you are leaving; (3) appoint your new accountant, who sends you an engagement letter and runs an ID/AML check; (4) your new accountant sends a professional clearance letter to your old firm and requests your records; (5) your old firm provides a disengagement letter and handover pack; (6) you authorise the new accountant with HMRC online (GOV.UK); and (7) transfer any cloud software access. The new accountant manages most of this — your involvement is two emails and an ID check. Typical end-to-end time is around three weeks.
The 7-step process — explained
Check and tidy up
Review your engagement letter for any notice period (often around 30 days). Settle outstanding invoices — an unpaid bill is the single most common cause of a delayed switch and can also trigger a lien over documents your old firm prepared.
Notify your current accountant
Brief written notice — an email is fine — that you are moving your affairs elsewhere. You are not obliged to explain why. If there is outstanding work you want them to finish (e.g. a year-end in progress), state it and the date you need it by.
Register with your new accountant
Your new firm sends an engagement letter (scope, services, fees) and runs a legally-required AML identity check — photo ID plus proof of address — under the UK Money Laundering Regulations.
Professional clearance letter
Your new accountant writes to the old firm requesting professional clearance and the records needed for handover: prior accounts, tax returns, trial balances, ledgers, payroll, VAT, correspondence. Done accountant-to-accountant — you do not draft this.
Disengagement letter
Your old firm issues a disengagement letter setting out work done to date and what remains outstanding. Usually provided at no charge as a standard professional courtesy.
HMRC agent authorisation
Authorise the new accountant as your HMRC agent via the online service (the old paper 64-8 still exists but online is standard). HMRC posts an authorisation code — allow a week or two for it to arrive — which you pass to your new accountant to complete the link.
Software handover
For cloud accounting, invite your new firm as an adviser and revoke the old firm's access. Your data lives in your own account throughout — nothing migrates and nothing is lost.
The reassurance that matters
Steps 4–6 — the technical, slightly intimidating bits — are done by your new accountant, not you. Your real workload is a couple of emails and an ID check. That is the whole point: switching feels bigger than it is.
Sources: GOV.UK — Authorise an agent, GOV.UK — HMRC online services for agents, GOV.UK — Money Laundering Regulations, ICAEW, ACCA, IFA.
FAQs
How long does it take to change accountant?
Most switches complete in around 3 weeks end-to-end. The fastest moving parts are the engagement letter and the AML ID check (a day or two). The professional clearance letter usually turns around within 1–2 weeks once your old firm responds. The slowest moving part is HMRC's online agent authorisation — the authorisation code is sent by post and can take a week or two to arrive. Start early if a filing deadline is close.
Do I have to give my current accountant a reason for leaving?
No. A brief written notice — an email is fine — is all you need. You are not obliged to explain why you are moving your affairs elsewhere. If you have outstanding work you want them to complete (for example, a year-end already in progress), state that clearly with the date you need it by. Otherwise, a polite, factual notice is enough.
What is an AML check and why does my new accountant need one?
AML stands for Anti-Money-Laundering. UK accountants are legally required by the Money Laundering Regulations to verify the identity of every new client before they can act — see gov.uk/guidance/money-laundering-regulations-who-needs-to-register. In practice it means showing photo ID (passport or driving licence) and a recent proof of address (utility bill, bank statement). It is a regulator-driven legal requirement, not a barrier or a judgement of you — every regulated firm has to do it, every time.
Who pays for the disengagement letter from my old accountant?
Usually no one — issuing a disengagement letter is treated as a standard professional courtesy and is provided at no charge by most regulated UK firms. The disengagement letter sets out what work has been completed and what remains outstanding. If your old firm tries to charge a disproportionate fee for the disengagement letter itself, that is unusual; check your original engagement letter for any pre-agreed exit terms.
Can I authorise a new accountant with HMRC online?
Yes — and online is now the standard route. Your new accountant initiates the request through HMRC's online agent services; HMRC then posts you an authorisation code, which you give to your new accountant to complete the link. The old paper 64-8 form still exists for specific cases but the online flow is what most firms use. Post times for the code are typically a week or two. See gov.uk/government/collections/hmrc-online-services-for-agents.
What records should my new accountant request?
Your new accountant should request a complete handover pack from your old firm: prior-year accounts and tax returns, trial balances and ledgers, payroll records, VAT details, key correspondence with HMRC, and any working papers needed to continue seamlessly. If you use cloud accounting software your transactional data already lives in your own account — the new firm just needs adviser access. The professional clearance letter is the formal request for these items.
What if I'm in the middle of a year-end when I want to switch?
You can still switch — there is no rule requiring you to wait. The trade-off is cost: if your old firm has done work on the in-progress year-end, you may pay them for that work and your new firm to pick it up, creating some overlap. The cleanest handover is just after a completed milestone (year-end accounts filed, CT return submitted, end of a VAT quarter). But if your current accountant is letting you down, the overlap cost is usually trivial compared with the cost of staying. See our mid-year switching guide for the detail.
Do I need to give 30 days' notice to my old accountant?
Only if your engagement letter says so. Many UK engagement letters include a notice period of around 30 days, but it varies. Check the letter you signed when you first appointed them — that is the binding document. In practice, regulated firms cooperate with handovers well within any notice period: the notice clause governs ongoing fees, not whether you are allowed to leave.
The Switching Accountants series
Pillar plus five sibling spokes covering timing, professional clearance, your records, cooperation problems, and signs it is time to move.
Switching accountants — the pillar guide
The full overview: how it works, what to expect, and why most people regret only that they didn't switch sooner.
Can I switch mid-year?
The truth about timing: you can switch any time, but a clean break after year-end avoids paying twice.
What is a professional clearance letter?
It is not permission to leave — it is a routine accountant-to-accountant courtesy and an ethical formality.
Your records, data and software
What transfers, what is yours, and how cloud software makes handover effectively instant.
What if my old accountant won't cooperate?
Fee disputes, slow cooperation, mid-job timing — and what the professional bodies' rules actually say.
Signs it's time to switch
Poor communication, missed deadlines, rising fees, flat value — and the cost of staying.
Switching accountants is simpler than people think.
Your new accountant handles the heavy lifting. Two emails, an ID check, and a few weeks later you're set up — with the dividend, MTD and payments-on-account planning your old firm probably wasn't doing.
We do almost all the work
Professional clearance letter to your old firm, records collected, HMRC agent authorisation done online. Your part: two emails and a quick ID check.
Switch any time of year
You do not have to wait for year-end. We pick the cleanest handover point so you do not pay twice for overlapping work.
Chartered, IFA-supervised
A regulated practice. Your old accountant is professionally bound to cooperate within a reasonable timeframe, and your records and HMRC position stay protected throughout.
IFA-supervised UK chartered practice · four UK offices · switch handled from clearance to HMRC authorisation
About the author
Mehmood Rajoka, Managing Partner, RR Accountants
Managing Partner at RR Accountants — a UK practice supervised by the Institute of Financial Accountants. Specialist focus on UK landlord and property tax, Self Assessment for directors, and MTD for Income Tax. RR Accountants serves clients across four UK offices.
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This guide is general information about the UK process for changing accountant. It is not personal tax or legal advice. For advice tailored to your situation, speak to a regulated UK accountant. Process verified against GOV.UK, ICAEW and ACCA guidance as of . HMRC online agent-authorisation mechanics change — re-check primary sources before acting.