When to switch
The easiest moment is just after a year-end filing, because the new accountant starts from a clean, agreed set of figures. That said, there is no bad time if the relationship is not working. What matters is that nobody loses sight of the next deadline during the handover.
The steps
- Choose your new accountant and agree the scope and fee in writing.
- Give notice to your current accountant under the terms of your engagement letter.
- Your new accountant writes to the old one for professional clearance and the handover information.
- Agency access is updated with Revenue, HMRC or the Income Tax Office so the new accountant can file.
- Records, bookkeeping access and the deadline calendar move across.
- The next filing cycle is picked up, with any gaps flagged straight away.
What gets handed over
- The last filed accounts and tax returns
- Working papers and the trial balance
- Bookkeeping software access or an export
- Payroll records and employee details
- Any open correspondence with the tax authority or registry
- Registry details such as the Annual Return Date or confirmation statement date
What it costs
At Shiel the switch itself is free. If the records are behind, catch-up bookkeeping is quoted at a published hourly rate before any work starts, so there are no surprises.
Frequently Asked Questions
Can I change accountant mid-year?
Yes. The new accountant picks up from your last filed accounts and the current records.
Do I need to tell my old accountant why I am leaving?
No. You give notice under your engagement terms and the new accountant handles the professional handover.
How long does it take?
Usually two to four weeks, depending on how quickly the previous accountant responds.
This guide is general information, not advice for your situation. Rules change, so check the official sources or talk to us before acting on it.