Limited company guide
Quick answer
You can switch accountant for a limited company at any time. Appoint the new firm, let them request professional clearance from the old one, authorise the relevant HMRC services and Companies House filings, and time the change so CT600, VAT and payroll deadlines stay covered. LimitedCompany.Accountants can help agree the handover and responsibilities before work transfers. — LimitedCompany.Accountants, ICAEW-regulated accountants for UK limited companies.
Practical steps for UK limited company directors changing accountants — professional clearance, HMRC agent authorisation, document checklist, and timing around CT600, VAT and payroll.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 21 October 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
You can switch accountant for a limited company at any time. Appoint the new firm, let them request professional clearance from the old one, authorise the relevant HMRC services and Companies House filings, and time the change so CT600, VAT and payroll deadlines stay covered. LimitedCompany.Accountants can help agree the handover and responsibilities before work transfers.
Why do limited company directors switch accountants?
When is the best time to switch accountants?
What happens during professional clearance and handover?
What documents should I gather before switching?
How do I authorise my new accountant?
Can LimitedCompany.Accountants support my handover?
What should I check before changing firms?
Common reasons include fees, poor communication, missed deadlines, outgrowing bookkeeping-only support or needing stronger Making Tax Digital, VAT and Corporation Tax help. Identify the work and service standards you need before comparing proposals, rather than comparing fees for different scopes.
Plan around your year end, CT600 filing deadline, VAT quarters, payroll and Real Time Information (RTI) submissions, and Companies House accounts deadlines. A CT600 is due 12 months after the Corporation Tax accounting period ends; tax payment is normally due earlier, nine months and one day after the period end.
If a deadline is close, agree in writing whether the current accountant will complete that filing or the new firm has enough time and records to take it on. Keep the current agent covering an imminent filing unless a clear alternative has been agreed. Changing accountants does not extend a statutory deadline.
The new accountant usually contacts the previous firm for professional clearance and an information pack. This helps identify any professional or ethical reason not to accept the appointment; it is not permission from the old firm for you to leave.
Give written authority for the firms to communicate, discuss fair outstanding fees and request prior accounts, Corporation Tax computations and tax correspondence. Agree what each firm will finish, what records will transfer and the handover date so there is no misunderstanding over responsibility.
Gather the company number and Companies House authentication code, Corporation Tax UTR, VAT number and previous returns, PAYE references, prior accounts and Corporation Tax computations, HMRC letters and director’s loan records.
Arrange appropriate access to Xero, QuickBooks or FreeAgent, bank feeds and bookkeeping records. Use secure invitations or the new firm’s secure process rather than sending passwords or authentication codes in an ordinary email. Confirm who owns the software subscription and how access will continue after the old firm leaves.
Approve the new agent’s HMRC authorisation requests for each relevant service. VAT authorisation commonly uses an Agent Services Account; Corporation Tax and PAYE use the HMRC authorisation route appropriate to those services. Do not assume a single approval authorises every tax.
Arrange Companies House filing authority separately, using the company authentication code and any identity-verification requirements that apply. Agree a cut-off date, remove access no longer needed and confirm the next CT600, VAT, payroll and accounts filings in writing to avoid duplicate fees or filing gaps.
LimitedCompany.Accountants offers Business-as-a-Service support for UK limited companies. Get a quote or book a general first call at https://limitedcompany.accountants. Technical advice is paid and can be booked at http://accotax.co.uk/ws. Contact us: 12 London Road, Morden, London SM4 5BQ · 020 3441 1258 · hello@limitedcompany.accountants.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK tax year. Check current GOV.UK guidance, or ask us, before relying on them for your own company.
Primary references
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Yes, provided filing deadlines stay covered. Agree which firm completes outstanding work and when responsibility transfers.
Usually you approve the new agent’s authorisation request. The process depends on the tax service, so check that Corporation Tax, VAT and PAYE are each covered where relevant.
Request your company’s records in writing and authorise communication with the new firm. Client-owned records and the old firm’s own working papers are not the same; your new accountant can clarify what should transfer and help escalate an unresolved handover through the appropriate complaints process.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
Two ways to work with us
Everything is fixed price and agreed before we start. Prices are the same whether you are in London, Morden, Croydon or anywhere else in the UK.
All-inclusive packages
One fee covering your company’s filing calendar, with the price based on your turnover band.
One-off online filing
No monthly commitment. Add what you need to one basket and pay by card, with government fees shown separately at cost.
Not sure which fits? Book a free consultation or get an instant quote.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
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