How to Switch Accountants UK (2026 Guide)
Switching is simpler than you think. This guide covers when to switch, how the professional clearance process works, common concerns — and how to make sure your new firm is actually better than your old one.
Quick Summary
- You can switch accountants at any point in the year — no need to wait until year-end.
- Your new accountant handles everything: the professional clearance letter, record transfer, and HMRC authorisation.
- Switching to Clever Accounts is free — no setup fees, no transfer charges.
- Most switches are complete within 3–6 weeks with no disruption to your compliance position.
Should you switch?
A good accountant should make your life easier, not add to your admin. Here's how to tell the difference.
Signs your accountant is working well
- Emails answered the same or next business day, consistently
- Proactive contact ahead of key deadlines — you don't have to chase
- They know your business without you needing to remind them each time
- Named, dedicated contact — not a different person every call
- No surprise invoices for work you thought was included
- Software that gives you real-time visibility of your tax position
Signs it's time to switch
- Regularly waiting more than 2 working days for a reply
- Errors on returns that you spotted yourself
- No advice beyond what you specifically ask for
- Can't tell you your approximate tax liability off the top of their head
- Unexpected charges for things like mortgage reference letters or VAT queries
- Missed filing deadlines or penalty notices
The step-by-step switching process
The whole process typically takes 3–6 weeks and requires very little from you.
Sign up with your new accountant
Do this first. Your new firm manages the rest of the transition on your behalf — you don't need to do anything with your old accountant first.
Notify your old accountant
A brief email is sufficient. Something like: 'I am moving my accountancy to [new firm] with effect from [date]. Please direct all professional clearance correspondence to [email].' You are not obliged to give a reason.
Professional clearance letter
Your new accountant writes formally to your old one, requesting confirmation that there are no ethical issues and asking for the information needed to continue the engagement. Your old accountant is required to respond under ICAEW/ACCA professional ethics rules.
Transfer of records
Your previous year's accounts, CT600, Self Assessment, current year bookkeeping, payroll history, and VAT returns. Your new accountant collects these — most can be exported from FreeAgent in a few clicks.
HMRC authorisation (64-8)
Your new accountant will ask you to complete a 64-8 form (or the online equivalent) authorising HMRC to deal with them directly. This is straightforward and your new firm will guide you through it.
What if my old accountant drags their feet?
If your old accountant fails to respond to a professional clearance request within a reasonable time (typically 4 weeks), your new accountant can escalate through ICAEW or ACCA professional conduct channels. HMRC authorisation can also proceed independently — your new firm can begin working with HMRC directly once the 64-8 is in place, without waiting for full record transfer.
Common concerns answered
Most people who delay switching do so because of worries that turn out to be unfounded.
“I'm worried about losing my data”
Your financial records belong to you — your old accountant must provide them. Most is exported directly from your accounting software (FreeAgent, Xero, QuickBooks). Your new accountant will collect everything via the professional clearance process.
“I don't want to switch mid-year — should I wait?”
No. Mid-year switches are completely routine and have no effect on your tax position or filing deadlines. Waiting until year-end means tolerating poor service for longer than you need to — and can sometimes create a crunch if your old accountant drags their feet on handover.
“My old accountant knows a lot about my business”
They do — but all of that knowledge is captured in your accounts, tax returns, and records, which transfer to your new firm. A good new accountant will review your full history before your first conversation. What you gain is someone who applies that knowledge proactively, rather than reactively.
“I owe my old accountant money”
Settle any outstanding invoices first where possible. Your old accountant can legally withhold some records until fees are paid (a 'lien'). If you dispute the amount, your new accountant can advise — but unpaid fees are the most common cause of delayed handovers.
“Will it be disruptive during a busy period?”
The switch itself requires very little from you — mostly signing the HMRC 64-8 form and exporting your bookkeeping records. The professional clearance process runs in the background. Most clients find it far less disruptive than they expected.
What to look for in your next accountant
Don't just escape a bad situation — make sure the next one is genuinely better.
Named, dedicated accountant
A specific person assigned to your account who knows your situation — not a call centre or ticket queue.
Clear response time commitment
Ask directly: 'If I email on a Tuesday morning, when will I hear back?' Same or next business day is the standard to hold them to.
Everything included, in writing
Year-end accounts, CT600, VAT, payroll, Self Assessment, software — confirm exactly what's in the monthly fee and what triggers an additional charge.
Specialist in your business type
A contractor accountant, a landlord accountant, and a small business accountant are different skills. Make sure they work with clients like you regularly.
Strong, recent reviews
Trustpilot reviews are the most reliable signal. Look for consistent patterns in recent reviews, not just the headline score — and check how they respond to negative ones.
No minimum contract
A firm confident in their service doesn't need to lock you in. No minimum contract means you stay because you want to — not because leaving is painful.
Frequently Asked Questions
Ready to make the switch?
We handle everything — professional clearance, record transfer, HMRC authorisation. No setup fees. No disruption. Just better accounting.