Most people stay with an accountant they have outgrown because they assume switching is painful. It usually is not — the incoming firm handles the handover, and you can move at any point in the year.
1. Check your engagement letter
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Look for the notice period and whether any fees are outstanding. If you pay monthly for annual work, check what happens to work already part-completed.
2. Choose the new firm first
Do not resign before you have someone lined up. Check they are registered with a professional body, that they handle businesses like yours, and get the fee in writing.
3. Tell your old accountant
A short, polite email is enough. You do not owe anyone an explanation, and a professional firm will not make it awkward.
4. Let the new firm request clearance
Your new accountant sends a professional clearance letter asking whether there is any reason they should not act, and requests your records — trial balance, tax computations, payroll data, software access.
5. Confirm the handover is complete
Check the new firm has everything before the next deadline, and that HMRC authorisation has moved across so they can file on your behalf.
What it costs
Switching itself should be free. Some firms charge a small setup or catch-up fee if your records need work before they can take over — ask about that up front so it does not appear later.
Common worries
- You can switch mid-year — you do not have to wait for your year end.
- Your old accountant cannot refuse to hand over your own records, though they may hold their own working papers.
- HMRC does not need to be told separately; authorisation is updated as part of the process.