Fiscal Umbrella Accountants
How to switch accountants without a gap in your filings
Most directors stay put because they think moving will break something. The handover is mostly paperwork between two firms, and the filing dates stay exactly where they were.
Published 19 October 2026
6 min read
Fasih Khan, Partner, ACCA qualified
The question I get asked most by directors who already know they want to move is some version of this: how do I switch accountants without a gap in my filings. Underneath it sits a real worry. If the old firm stops work on Monday and the new one starts on Friday, who files the VAT return due in three weeks, and who is on the hook if nobody does.
Here is our take. The risk is real, but it is small and it is manageable, and in nine years of practice I have not seen a handover cause a missed deadline where somebody wrote down the dates at the start. The deadline that gets missed is almost always the one nobody looked up.
What follows is how the move actually works, where the gap can open, and how we close it.
Your filing dates do not move
Changing accountant changes nothing at Companies House or HMRC. Your year end is the same, your VAT quarters are the same, your payroll runs on the same days. The only thing that changes is who prepares the work.
For a private limited company, accounts are due at Companies House within nine months of the financial year end, and the corporation tax payment is due nine months and one day after the end of the accounting period. Companies House charges £150 if accounts arrive up to a month late, and the penalty rises from there and doubles if you are late two years running. Those penalties are published on GOV.UK and they land on the company, not the accountant.
So the first thing we do with anyone moving to us is write the next four dates on one page: VAT quarter end, payroll and pension dates, accounts due, corporation tax due. If one of those falls inside the handover window, we agree in writing who is preparing it before anybody resigns anything. That single page is most of the answer to the gap question.
The best week to move
If you have a choice, move in the quiet stretch just after a big filing goes in. The week after your accounts and corporation tax return are submitted, or the week after a VAT return, is the cleanest point. Nothing is half finished, the records are tidy, and the new firm inherits a complete position rather than a job in progress.
That said, waiting for the perfect week costs money. If you are on the wrong VAT scheme, every quarter you wait is a quarter of VAT you do not get back. A seller we took on had roughly 70 per cent of her sales going overseas and was still on the flat rate scheme, paying VAT on every transaction including the exports. She had been meaning to move for a year.
The compromise we usually suggest: start the conversation whenever you like, and time the actual switchover so the upcoming filing sits clearly on one side of the line or the other. The conversation does not commit you to anything. The resignation letter does.
Who does what in the handover
Most of the work happens between the two firms, and your part is short.
- You tell your current accountant in writing that you are moving, and ask them to stop work and respond to the incoming firm. Check your engagement letter first, since many practices ask for 30 days’ notice.
- You sign the new engagement letter.
- You approve the HMRC authorisation requests when they come through, and in your accounting software you add the new firm as an adviser and remove the old one.
We do the rest. We write to the outgoing accountant for clearance and the handover pack, chase it, and check what arrives: opening balances, the last set of accounts and tax returns, the trial balance, capital allowances and pool values, payroll and pension records, and the VAT history. Then we update authorisations with HMRC so we can see and file for you. Typically two to four weeks, start to finish, and your filings carry on as normal while it runs.
Where a gap actually opens
Three places, in our experience.
The first is payroll. Accounts and VAT get discussed; payroll gets forgotten until an RTI submission is due on the 19th and nobody is sure who is running it. If you have staff, settle the payroll cutover date first, before anything else.
The second is work in progress. The outgoing firm may be part way through your accounts and may consider that work billable but unfinished. Ask them plainly: what have you started, what will you finish, and what are you handing over as it stands. Get the answer by email.
The third is unpaid fees. An accountant can hold on to records where fees are outstanding for work done on those records. It is rarer than the internet suggests, but if you owe them, clear it or agree terms before you resign. A dispute over a few hundred pounds can stall a handover for weeks.
None of these are reasons to stay. They are reasons to spend twenty minutes on sequencing before you send the email.
What to ask before you commit
Switching is only worth the admin if the new arrangement is better. So before you move, get three things on paper.
Ask for the fee in writing, covering everything you expect to need, with no hourly billing and nothing added later. Ask who actually does the work and who you speak to when you have a question. And ask what they would change about your current setup, specifically, based on your numbers rather than a generic list.
That last one separates firms quickly. An accountant who has looked at your VAT scheme, your reliefs and how you pay yourself will have something concrete to say within fifteen minutes. If the answer is a brochure, you are buying the same service you already have with a different logo on the invoice.
We do a free review before anyone signs anything, for exactly this reason. You should know what you are getting before you go to the trouble of moving.
Common questions
Do I have to tell my current accountant myself?
Yes, the resignation has to come from you, usually by email or letter. It can be two lines: you are moving, please stop work, and please respond to the incoming firm’s request for clearance and records. Check your engagement letter for the notice period first, as many practices ask for 30 days. We handle everything after that.
How long does the handover take from start to finish?
Typically two to four weeks for us, depending on how quickly the outgoing firm responds. Most of that time is waiting for the handover pack and for HMRC authorisations to come through. Your filings carry on during it. If a deadline falls inside the window, we agree who is preparing it before the switch begins.
Can my old accountant refuse to hand over my records?
They can hold records where there are unpaid fees for work done on those records. In practice it is uncommon, and professional bodies push firms to put the client’s compliance position first. Clear any outstanding invoice, or agree a payment plan, before you resign. It removes the only real lever they have to slow things down.
What happens to my HMRC authorisations when I switch?
A new authorisation replaces the old one for that tax, so you are not left unrepresented. For VAT and other digital handshake services you approve the request through your business tax account. For corporation tax, PAYE and Self Assessment, authorisations are managed through the same account. We request them as part of the handover and tell you what to approve.
Is it safe to move mid-year rather than at year end?
Yes. Mid-year moves are common and the only real care point is any filing falling inside the handover window, usually a VAT return or a payroll run. Agree who prepares it before anybody resigns and the mid-year move is no riskier than a year end one. Waiting a full year to move costs more than the admin does.