Professional clearance, explained
Professional clearance is a standard letter your new accountant sends your old one when you switch. It does two things: it confirms there’s no professional or ethical reason they can’t act for you, and it requests the information needed to take over your affairs cleanly. It happens on every switch, your new accountant writes and chases it, and you don’t have to lift a finger beyond appointing them.
Reviewed July 2026. General guidance. Check specifics with your accountant.
Why professional clearance exists
It’s part of how UK accountants work ethically. Before taking you on, a new firm is expected to check with your outgoing accountant that there’s nothing that should stop them acting: an unresolved dispute, unpaid fees, or a professional concern. It protects you, and it makes sure your new accountant starts with the full picture rather than half a story.
What the letter asks for
Alongside the ethical check, the clearance letter requests the practical handover, meaning the references and records your new accountant needs: your tax references (UTR, VAT and PAYE), your company’s Companies House authentication code, recent accounts and tax returns, VAT and payroll history, bookkeeping records, and any relevant HMRC correspondence. Your new accountant knows the full list, so you don’t have to.
What your old accountant must do
Your previous accountant is professionally expected to respond to a clearance request, and they must not withhold your statutory records. They may pass over “working papers” as a courtesy rather than an obligation, but the core information needed to run your affairs should be provided. If they go quiet, the usual cause is an unpaid invoice: settle that and things move.
What you actually have to do
Very little, which is rather the point. You appoint your new accountant, sign their engagement letter, and pass a quick ID check. They handle writing the clearance letter, requesting your records, and the polite-but-persistent chasing if your old firm drags its feet. You don’t have to write it, chase it, or even fully understand it.
Ready to move? See the full switching guide, or take our 2-minute quiz and we’ll handle the clearance for you.
Frequently asked questions
Common questions about professional clearance.
Do I have to write the professional clearance letter myself?+
No. Your new accountant writes and sends it, and chases a response. Your only jobs are to appoint them and tell your old accountant you’re leaving.
What if my old accountant ignores the clearance letter?+
It’s usually an unpaid invoice: clear it and things move. Accountants are professionally expected to respond and must not withhold your statutory records; your new accountant will keep chasing.
Can an accountant refuse professional clearance?+
They can flag a genuine professional reason (like an unresolved dispute), but they can’t simply refuse to hand over your statutory records. In practice, refusals are rare.
Is professional clearance the same as a disengagement letter?+
No. The disengagement letter comes from your old accountant confirming they’ve stopped acting. Professional clearance is the letter your new accountant sends to them.
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