Can I change accountant in the middle of the tax year?

Yes. Under Making Tax Digital your quarterly updates carry on whoever sends them. The cleanest moment is just after an update has gone, which gives the new firm a full quarter to take over before the next deadline.

Do I need to tell my old accountant?

Yes. HMRC asks you to tell your current main agent if you appoint a different one, and the new firm will usually contact the old one for information anyway. It is also simply good manners.

What happens to my old accountant’s access?

When you authorise a new main agent, the previous main agent loses access to your Making Tax Digital account. Supporting agents are not removed when you add another.

The records of your business and property income are yours. Ask for everything you need to be handed over, including access to any software file, before the old firm stops work.

Can my old firm refuse to hand over records until I pay?

If you owe fees, settle or agree them first; it avoids delays. Professional bodies have rules on how members deal with a change of adviser, and a new firm will normally know how to handle a dispute.

What is professional clearance?

Firms that belong to the main accountancy bodies usually contact your previous accountant before taking you on, to ask whether there is any professional reason they should not act. It is routine and takes a few days.

Will I need new software?

Not necessarily. If you keep your own software subscription, you can usually give the new firm access and remove the old one. If the old firm held the licence, the file may need to move to a subscription in your name.

Is there a fee to switch?

Most firms do not charge a joining fee, but some charge for setting you up or catching up records. Ask for this in writing with the quote.

How do I find a new MTD accountant?

Use our town pages or national search, or send one short request and we match you with up to four firms. Mention that you are switching, so they can quote for the handover.

Changing Accountant Under Making Tax Digital

Why switching feels harder under MTD

Under the old once-a-year Self Assessment, changing accountant was a summer job: pick a new firm, pass over last year’s papers, and the new firm had until January. Making Tax Digital for Income Tax adds four deadlines a year, on 7 August, 7 November, 7 February and 7 May, so there is never a long quiet patch. The move needs to fit between two updates.

The good news is that the system is designed for it. Your digital records are yours, the software keeps a running history, and HMRC’s online authorisation means a new firm can be acting for you within days.

Reasons people move

The current firm will not do quarterly updates, or wants to charge much more for them.
It does not support the software you use, or wants you to move to its own.
Response times have slipped as deadlines bunch up.
Your affairs have changed, for example you now let property as well as run a business.
You want someone local, or the opposite: an online firm with longer hours.

The best time to move

The safest moment is just after a quarterly update has been sent. That gives the new firm a whole quarter to take over your records and get comfortable before the next deadline. The worst moment is the fortnight before an update is due, or the run-up to the final declaration in January.

If you have to move at a bad time, ask the outgoing firm to finish the update that is in progress and agree the handover date in writing.

A six-step switch

1Before you choose. Note your next quarterly update date and your final declaration date. Gather your last tax return and the current year’s figures so firms can quote properly.
2Pick the new firm. Compare a few fixed prices for the same work, including any one-off set-up or catch-up charges.
3Tell the old firm. Let your current accountant know you are moving and when. Settle or agree any outstanding fees.
4Authorise the new firm. The new firm asks HMRC to send you a link. Sign in with your own details and accept. The link lasts 21 days.
5Hand over records. Software access, last return, working papers for the year so far, and anything HMRC has written to you about.
6First update with the new firm. Agree how you will check it before it is sent, and who will do what each quarter from now on.

How agent access changes hands

In Making Tax Digital for Income Tax you can have one main agent and any number of supporting agents. When you authorise a new main agent, the previous main agent loses access to your account, and HMRC asks you to let the old firm know. Adding a supporting agent does not remove anyone. So if you are moving your quarterly updates to a bookkeeper but keeping your accountant for the year end, both can stay authorised side by side.

The authorisation itself is the same as when you first appointed an accountant: the new firm triggers a request, you receive a link, and you sign in with your own tax account details to accept. Never share those details with any firm.

Getting your records across

Your business and property records belong to you. Before the old firm stops work, make sure you have, or the new firm has:

access to your software file, or an export of it if the licence was in the old firm’s name;
your last tax return and the calculation behind it;
the quarterly updates already sent this year;
details of anything carried forward, such as losses or capital allowances;
any recent letters from HMRC.

Firms that belong to the main accountancy bodies usually contact your previous accountant before acting, a step known as professional clearance. It is routine and should not hold you up for long if fees are settled.

Avoiding a gap

The common mistake is to assume the new firm has taken over when the authorisation has not been accepted, or to let an old firm stop work before the new one has access. Accept the authorisation link as soon as it arrives, confirm with the new firm that it can see your account, and only then confirm the end date with the old firm. Our guide on whether you need an accountant at all is worth a read if you are thinking of doing some of the work yourself instead.

Finding the new firm

Tell us you are switching when you fill in the quote form. We pass your request to up to four firms that suit your situation, and they can quote for the handover as well as the ongoing work. It costs you nothing and you are under no obligation.

Changing accountant under Making Tax Digital