Switching Accountants Guide

Quick answer

What are the key takeaways?

There is no legal requirement to give your current accountant notice before switching.

Key takeaways

There is no legal requirement to give your current accountant notice before switching.
Your new accountant will send a professional clearance letter to your previous firm requesting your records.
HMRC agent authorisation (form 64-8 or the online equivalent) must be updated so HMRC knows who is acting for you.
The switch should not affect your HMRC filings or deadlines if managed promptly.

What is a professional clearance letter?

A professional clearance letter is sent by your new accountant to your previous accountant to notify them of the change of appointment and request the records and information needed to continue your tax and accounting work.

Under ACCA and ICAEW professional rules, the outgoing accountant should respond promptly and hand over your records unless there is an outstanding fee dispute or a legal reason not to do so. They cannot withhold records simply because they are unhappy about losing the work.

What is the HMRC 64-8 agent transfer?

Form 64-8 (or the equivalent online process through HMRC's agent services account) is the authority that allows an accountant to deal with HMRC on your behalf. When you switch accountants, the authorisation for your previous accountant must be removed and a new one set up for your new accountant.

Until this is done, HMRC will continue to correspond with your old accountant. Countify can set up the new agent authorisation as part of the onboarding process and confirm when it is in place.

What should you check before switching?

Before appointing a new accountant, check whether any urgent deadlines are approaching, whether your current accountant holds records or logins you will need, and whether there are any outstanding fee disputes that could delay the handover.

Also confirm what services will be covered by the new accountant and at what cost, so the switch improves your position rather than simply changing the name on the invoices.

How does Countify's onboarding process work?

Countify's switch starts with a short call or message to understand what you need, what is outstanding and any urgent deadlines. We then send the professional clearance letter, request HMRC agent authorisation and identify any records or prior-year information needed to start the work.

Most switches are completed within a few days once the outgoing accountant responds. Our clearance letter generator tool can start the process the same day.

Questions

What do people ask about switching accountants?

These answers cover the practical points clients commonly raise before asking Countify to review their own position.

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Only in limited circumstances, such as a genuine outstanding fee dispute. Professional rules require the outgoing accountant to respond to a clearance letter and hand over your information once any legitimate issues are resolved.

Not if the switch is managed properly and any approaching deadlines are identified early. Countify checks for upcoming deadlines as part of the onboarding process.

Countify does not charge a switch fee. You will agree a fee for the ongoing work, and that is what you pay.

Most switches are completed within a week once the professional clearance letter is sent and the outgoing accountant responds. HMRC agent authorisation can be set up the same day and typically takes a few days to activate.

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