Changing accountant can feel awkward, especially when bookkeeping, payroll, VAT or annual accounts are already in motion. A reliable approach is to plan the handover of information, access and responsibility. You do not need to criticise the previous arrangement or wait for a perfect point in the year. You do need to know what is open, what is due next and who is responsible for each step.
KKB Accounting provides paperless bookkeeping, year-end accounts, VAT return, payroll and tax return support. When choosing an accountant, Leicester businesses should look beyond location and ask whether the practice can take over the work they actually have, from the records they actually keep, within the timetable ahead.
Begin with the reason for changing
Write down the practical result you want from a new arrangement. Perhaps your records are spread across several places, communication has become difficult, payroll needs more attention, or the business now needs connected bookkeeping and year-end support. A precise reason helps a new accountant understand the priority without asking you to retell the whole history.
List the work already in progress
A handover is easiest when every open item has an owner and a date. Make one page showing the accounting period or tax year involved, the last completed piece of work, the next deadline you are working towards and any question that remains unresolved. Do this for each relevant service rather than assuming one date covers everything.
- Bookkeeping: note how often it is updated, which records or software you use and the date covered so far.
- Payroll: record the pay-run frequency, the number of people currently paid and the next intended pay date.
- VAT: note the scheme, return period, record system and next deadline.
- Year-end accounts: state the financial year-end, whether the records are current and the filing date ahead.
- Tax returns: identify whether the return is for you or a business, the relevant period and the deadline.
This list is a decision aid, not an attempt to complete the accounting yourself. It reveals where continuity matters most. A payroll run may need a tighter handover date than a year-end job whose records are still being prepared.
Prepare the handover pack in layers
Start with a short index rather than sending an unlabelled archive. List the bank and card accounts used by the business, the bookkeeping platform or record system, payroll software if relevant, VAT and PAYE references where applicable, the accounting year-end and the main contacts. Mark each item as available, requested or still to be located.
The second layer is the working record set: bank statements, sales records, purchase invoices, expense evidence, payroll reports and previous filed documents that are relevant to the open work. Keep meaningful original file names, group files by period and avoid making several copies of the same document.
The third layer is explanation. Add a short note for anything unusual, such as an account that closed during the year, a change of trading activity, a gap in records or a transaction that needs discussion. A clear note is better than silently choosing an accounting treatment yourself.
Transfer authority without handing over your identity
An accountant needs the right authority to deal with HMRC for the relevant services, and the authorisation method depends on the tax service. When a service uses a digital authorisation link, sign in through your own account and do not share your sign-in credentials.
Treat software access in the same deliberate way. Use the platform’s own invitation or user-permission process where one exists, review access held by the previous practice and keep control of the business’s main account. Do not send passwords in a general document bundle. Ask the incoming accountant which access is needed, why it is needed and how it should be provided.
Choose the handover date around the next deadline
There is no universally tidy date for changing accountant. A month-end can be convenient for bookkeeping, but an approaching payroll or return may dictate the sequence. Agree which practice will complete each item that is already under way, and write that allocation down. Avoid a grey period in which both sides assume the other will file or respond.
Ask how corrections or questions about earlier periods will be handled after the change. Also confirm where future notices should go and who will monitor them while authority and software access are being updated. The business owner remains the person who needs visibility, even when professional support handles day-to-day work.
Use the first conversation to test the working fit
A useful first meeting should make the next action clearer. Share the current-work list and ask the prospective accountant to explain the order in which they would take over. Listen for practical questions about the periods, records, software and deadlines involved. Those questions matter more than a broad promise that everything can be handled.
If bookkeeping is the main issue, review KKB Accounting’s paperless bookkeeping support. If the handover is being driven by the annual filing cycle, the year-end accounts service explains the starting information to include. KKB Accounting can then assess the current state of the records and the date you are working towards.
Frequently asked questions
Do I have to wait until the end of the financial year to change accountant?
No single handover date suits every business. List the work already in progress and agree who will complete each open item. The right timing depends on the services involved, the records available and the next deadline.
Should I give a new accountant my HMRC login details?
No. Use the relevant HMRC agent-authorisation route and keep your own sign-in credentials private. For accounting software, use proper user invitations or permissions instead of sharing a main password.
What if my records are not fully up to date?
Say so at the beginning. Explain which records exist, which period they cover and where the gaps are. That allows KKB Accounting to confirm what should happen before bookkeeping, year-end or return work proceeds.
To discuss a handover, send KKB Accounting the service list, current record system, relevant period and next deadline. That short brief gives the practice enough context to propose a sensible first step without asking you to diagnose every accounting issue yourself.
This article gives general organisational information, not personal tax, legal or financial advice. The correct handover and filing approach depends on the business and the work already in progress.
