Yes, you can change MTD accountants during the tax year. Arrange the records, HMRC permissions and next filing responsibility before the handover. Switching firms does not automatically correct old mistakes or transfer every software record.
Set a handover date and name the next filer
Before ending the old arrangement, agree which firm will send the next update and who will prepare the annual return. Put the responsibility in writing. A handover can otherwise leave both firms expecting the other to file.
Ask for records you can actually use
- Digital bookkeeping records and a usable export.
- Update dates, cumulative figures and submission confirmations.
- Unanswered questions, corrections and unpaid service invoices.
- The reporting basis already selected: standard or calendar periods.
HMRC access alone does not provide the invoices and reconciliations behind the figures. Ask how long you can access the old software and download records before that access ends.
Review HMRC permissions separately
Make sure the new accountant has permission for the jobs they will handle. Ending a contract does not automatically remove every HMRC or software permission. If another firm stays involved, clarify whether it acts as a main or supporting agent.
Do not restart the year at the moving date
The next cumulative update still needs the year-to-date records. Ask the incoming accountant to explain any extra review or correction fee before work starts. Switching firms does not automatically fix earlier errors.
For TaxSimba, provide the available export and next deadline before committing to a package. See joining an MTD service mid-year for the starting-period questions.
A handover request you can adapt
Please confirm which filings you will complete before our handover date, which remain outstanding, and how I can obtain my bookkeeping export, supporting documents and submission confirmations. Please also confirm when my access to your software ends and any fees for the handover. My next accountant needs the reporting basis and year-to-date figures.
Add your businesses and the next deadline. Copying records is only half the handover: get the incoming firm’s confirmation that it can open the export and has accepted the next job. Ask about payroll or VAT separately if the outgoing firm handles those too.
A switch with two accountants involved
Illustrative example.
A landlord appoints a new accountant while the former firm is still preparing an update. A commercial engagement letter alone does not establish who now has the appropriate HMRC permissions or who will send the work already in progress.
Write a handover note naming the owner of the next update and annual return. Match permissions to the agreed roles and obtain records and filing evidence. If the old firm will finish a specific task, record that boundary explicitly; avoid two people independently submitting the same work.
| Check | Practical action |
|---|---|
| Records | Agree export format, period covered and delivery date. |
| Permissions | Check the relevant main or supporting-agent authorisation. |
| Work in progress | Name the person responsible for checking and sending each outstanding task. |
Is cancelling the old engagement enough?
No. Commercial arrangements, access permissions and outstanding filing tasks each need attention.
What if the two firms disagree about what was filed?
Compare the submission evidence and HMRC activity before taking another filing action. Keep the resolution with the handover record.
Download a checklist for this guide
- Old and new accountant contact details
- Handover date
- Work completed and submission evidence
- Outstanding tasks with named owners
- Record exports and authorisation status