What your new accountant needs from you
To take over your affairs, your new accountant needs your tax references (UTR, VAT and PAYE), your company’s Companies House details and authentication code, your recent accounts and tax returns, and your VAT, payroll and bookkeeping records. The good news: they request most of this directly from your old accountant through the professional clearance process, so in practice you only need to confirm a few details and pass an ID check.
Reviewed July 2026. General guidance. Check specifics with your accountant.
The checklist
Here’s what a full handover typically covers:
- Tax references: your Unique Taxpayer Reference (UTR), VAT registration number, and PAYE references if you run payroll
- Company details: for a limited company, your company number and Companies House authentication code
- Recent filings: the last set of accounts and tax returns
- VAT and payroll history: past returns and submissions
- Bookkeeping records: your ledgers, and access to your accounting software (Xero, QuickBooks, etc.)
- HMRC correspondence: anything relevant that affects your affairs
What you provide vs what they request
This is the part people worry about unnecessarily, picturing a weekend excavating old emails and a shoebox of receipts. You don’t gather all of the above yourself. Your new accountant requests the records and references from your outgoing accountant via the clearance letter. From you, they mainly need proof of identity (an AML requirement), confirmation of a few basic details, and access to your accounting software. Everything technical is on their side.
A note on the Companies House authentication code
For a limited company, your accountant needs the Companies House authentication code to file on your behalf. If you don’t have it to hand, it can be recovered from Companies House. It’s the one item worth locating early, as it occasionally causes a short delay.
How the handover works in practice
Once you’ve appointed your new accountant and told your old one you’re leaving, the records flow between the two firms. Your new accountant chases anything outstanding, sets up the HMRC authorisations, and confirms when everything’s in place, usually within a few weeks.
Ready when you are: see the full switching guide, or take our 2-minute quiz and we’ll take it from here.
Frequently asked questions
Common questions about the handover.
Do I need to gather all my records myself before switching?+
No. Your new accountant requests your records and references from your old accountant through the professional clearance process. You mainly provide ID and access to your software.
What if I don’t have my old records or returns?+
That’s normal. Your new accountant requests them from your previous accountant, who must not withhold your statutory records. You rarely need to dig them out yourself.
What is a UTR?+
Your Unique Taxpayer Reference is a 10-digit number HMRC uses to identify you or your company for tax. Your accountant will already have it, or can retrieve it.
Do I need my Companies House authentication code to switch?+
Your accountant needs it to file for your company. If you don’t have it, it can be recovered from Companies House, worth sorting early to avoid a small delay.
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