- Choose an effective handover date and allocate unfinished work.
- Move records, authorities and software access deliberately.
- Keep filing and payment deadlines visible throughout the transition.
Start with why you want to move
List the problems you want to solve: late information, limited tax planning, unclear fees or records that no longer support your decisions. A new provider needs to understand the outcome you expect, not just the service name.
Ask what is included, how often you will hear from the team and what information you must provide. Useful questions concern response times, review meetings, extra work and who will handle payroll, VAT and personal returns.
Agree who completes the open jobs
Before setting the handover date, list every return, set of accounts and reporting period in progress. Record whether the old or new accountant will finish it and whether additional fees apply.
The appointment date alone does not tell you who will submit a return. Include company accounts, Corporation Tax, Self Assessment, VAT, payroll and pension administration where relevant. Payment responsibility still needs to be clear even when an adviser prepares the figures.
Prepare the information transfer
The new accountant may need to contact the previous adviser through a professional handover process. Authorise the exchange of relevant information and keep a record of what has been supplied.
- Recent signed accounts, tax returns and supporting calculations.
- Bookkeeping data, reconciliations and opening balances.
- Asset, loan and director’s loan schedules.
- Payroll year-to-date figures, pension details and employee records.
- VAT records and outstanding HMRC correspondence.
- A list of deadlines and work not yet completed.
Review software and access safely
Establish who owns the subscription, where the data is held and which users have access. Exporting reports alone may not preserve the full bookkeeping history or attachments you need.
Use the provider’s authorised user and agent-access process. Avoid sharing a personal password as a handover method. Agree when the previous adviser’s access ends and test the new access before an important deadline.
Check the starting balances
A clean opening position matters more than a fresh-looking dashboard. Ask the new team to identify unreconciled accounts, unsupported balances and outstanding queries.
If prior records need correction, agree the scope and cost. A handover should make unresolved issues visible rather than imply that appointing a new accountant has automatically fixed them.
Make the first review useful
Use the first meeting to understand the current year, likely tax payments and the decisions ahead. Choose a small number of regular reports that answer the questions you actually face.
For owner-managed companies, limited company accounting may need to connect with director pay and cash planning. A sole trader may need more help with records and Self Assessment. The right scope follows the business, rather than a standard list.
Before you give notice
Confirm the new appointment, proposed timetable and responsibilities first. Then notify the existing accountant in writing and request the agreed handover. Keep the tone factual and resolve any outstanding work or billing questions.
Salient works with businesses in Essex, Hertfordshire and across the UK. Contact the team with your structure, current arrangements and next deadlines so the first discussion has a practical starting point.
Questions about this topic
Do I have to wait until my year end?
No. The right timing depends on open work, deadlines and access to records. Agree responsibilities before moving.
Will the new accountant automatically correct old bookkeeping?
Not automatically. A review may identify work that needs a separate scope and fee. Ask how the opening position will be checked.
Sources & further reading
General information for UK readers, updated 3 November 2026. Examples are illustrative. Tax treatment depends on the facts and current rules; seek advice before making a decision.