# Unhappy with your accountant? How to change tax agent without losing control

> A practical UK guide to changing accountant or tax adviser, replacing HMRC agent authority and protecting filing deadlines during the handover.

Canonical: https://yestax.co.uk/tax-help/changing-accountant-how-to-switch-tax-agent
Last updated: 2026-09-08
Published: 2026-09-08
Author: YesTax Editorial Team

You can change accountant or tax adviser without waiting for the end of the tax year. The important part is to **control the handover: know what is due, who is responsible for it and which HMRC authorisations need replacing**.

A poor switch is “I thought the old accountant was filing it”. A good switch has a short written list of open jobs and dates.

## Common reasons people change accountant

Clients move for perfectly ordinary reasons:

- fees have risen and the value is no longer clear;
- calls or emails are not being answered;
- returns are always prepared at the last minute;
- the business has outgrown a basic service;
- international, property or specialist tax issues have appeared;
- they want better bookkeeping or software support;
- the existing accountant is retiring or closing;
- the relationship simply no longer works.

You do not need to prove that the previous accountant did something wrong before appointing someone else.

## First, list the work currently in progress

Before telling everybody that the relationship is over, write down the open obligations.

For an individual that might include:

- Self Assessment return;
- tax payment due;
- HMRC enquiry or letter;
- Capital Gains Tax report;
- rental or foreign-income calculations.

For a business it might also include:

- annual accounts;
- Corporation Tax return and payment;
- VAT return;
- payroll;
- Companies House filing;
- Making Tax Digital submissions.

Put a deadline next to each item and identify whether it has already been completed.

## Appoint the new accountant clearly

Agree the scope in writing.

For example, “prepare the 2025 to 2026 Self Assessment return” is clearer than “do my tax”. For a company, specify whether the engagement includes bookkeeping, statutory accounts, Corporation Tax, VAT, payroll and personal returns for the directors.

The new accountant needs to know what they are inheriting, especially if something is already late.

## HMRC agent authorisation is tax-specific

An accountant cannot simply acquire universal access because you hired them.

HMRC has different authorisation methods depending on the tax service. These can include:

- online authorisation;
- a digital-handshake link;
- authorisation through a business tax account;
- form 64-8 or other paper routes for some services.

The new adviser should tell you which authorities are required.

Never give an accountant your own Government Gateway username and password. HMRC explicitly says taxpayers must not give their sign-in credentials to an agent.

## What happens to the old agent authority?

HMRC says that if you change tax agent, a new authorisation request received for a service will replace the existing authority for that service.

You can also remove an old agent through your personal or business tax account where the relevant service supports it.

Because the mechanics vary by tax, check that the old authority has actually been removed or replaced for each important service rather than assuming one click covers everything.

## Get the accounting records transferred

The practical handover is more than HMRC authorisation.

Ask for the records needed to continue the work, which may include:

- previous tax returns;
- filed accounts;
- Corporation Tax computations;
- trial balances and nominal ledgers;
- bookkeeping exports;
- VAT workings;
- payroll reports;
- fixed-asset schedules;
- director loan schedules;
- capital allowance pools;
- tax-loss schedules;
- HMRC correspondence;
- copies of elections or claims.

If cloud software is used, transfer the correct administrator/adviser access rather than relying on someone else's login forever.

## Download your own records too

Even where the advisers handle the professional handover, keep your own copy of key filed documents.

For an individual, retain at least your filed tax returns, tax calculations and important HMRC letters.

For a company, retain statutory accounts, tax returns, computations and key bookkeeping exports.

You remain responsible for your tax affairs even when an agent acts for you.

## What if there is an imminent deadline?

Make responsibility explicit in writing.

For example:

- old accountant will file the VAT return due Friday;
- new accountant takes over from the following quarter;
- client will make the Corporation Tax payment by a stated date;
- new adviser will respond to the HMRC letter by the deadline.

A handover does not stop HMRC's clock.

## What if the old accountant has not finished the work you paid for?

Separate the service dispute from the filing obligation.

You may need to resolve fees, complaints or unfinished work with the previous firm, but an approaching HMRC or Companies House deadline still needs somebody to deal with it.

If records are being withheld or a filing is already late, tell the new adviser immediately. Do not let an argument about a bill become a second argument about a tax penalty.

## Compare accountants on more than price

A cheap quote is not useful if it excludes the work you actually need.

When comparing proposals, ask:

1. exactly which returns and filings are included;
2. whether bookkeeping is included;
3. how often records will be reviewed;
4. who will answer questions;
5. whether tax advice is included or separately charged;
6. how urgent HMRC work is priced;
7. whether software subscriptions are included;
8. what happens if the scope changes.

A clear annual fee for a defined service is easier to compare than two apparently similar prices hiding different workloads.

## A clean switching checklist

Before the handover is complete, confirm:

- new engagement accepted;
- current deadlines listed;
- previous adviser informed;
- professional records requested;
- HMRC authorities replaced or removed;
- software access transferred;
- copies of filed documents retained;
- responsibility for the next filing confirmed;
- any outstanding HMRC correspondence assigned to someone.

Switching accountant should be administrative, not dramatic. The tax system provides enough drama without needing the adviser relationship to contribute more.

## Common questions

### Do I need HMRC permission to change accountant?

No. You can appoint a different accountant or tax agent. The new agent will need the appropriate HMRC authorisation for each relevant tax service.

### Does appointing a new tax agent remove the old one?

HMRC says a new authority received for a tax service replaces the existing authority for that service, but authorisation methods differ across taxes so you should check each service involved.

### Should I wait until after the tax deadline to switch?

Not necessarily. A switch can happen during the year, but make it explicit who is responsible for any imminent return, payment or HMRC response while the handover is happening.

## Primary sources
- [GOV.UK: Authorising an agent to deal with your tax affairs](https://www.gov.uk/guidance/authorising-an-agent-to-deal-with-your-tax-affairs)
- [GOV.UK: Change or remove your tax agent's authorisation](https://www.gov.uk/guidance/change-or-remove-your-tax-agents-authorisation)
- [GOV.UK: Authorise an agent for taxes that use the digital handshake](https://www.gov.uk/guidance/authorise-an-agent-to-deal-with-certain-tax-services-for-you)
- [GOV.UK: Authorise an agent through your business tax account](https://www.gov.uk/guidance/authorise-an-agent-for-certain-taxes-through-your-business-tax-account)

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This page is general information, not individual tax, legal or financial advice.