To switch bookkeepers safely, pick a clean cut-off date, usually the end of a month or VAT quarter, agree in writing which periods your current bookkeeper will finish, and move software access to the new bookkeeper as a user invitation, never by sharing passwords. Then list every deadline in the next 90 days and name who owns each one. Most problems in a switch come from a deadline that falls between the two bookkeepers, not from the records themselves.
Step 1: Check your current agreement
- Find your engagement letter and note the notice period.
- Check whether any work is prepaid or billed in arrears.
- Confirm who owns the software subscription. If your bookkeeper pays for it, the data may sit in their account.
- Check whether they act as your agent with HMRC for VAT, payroll or Self Assessment.
Step 2: Choose the cut-off date
The cleanest switch happens at a natural break:
- The end of a VAT quarter, so one bookkeeper owns the whole return.
- The end of a payroll month, so pay runs are not split.
- The end of an MTD quarter, if you are in Making Tax Digital for Income Tax.
Avoid switching in the two weeks before a VAT, payroll or MTD deadline unless the outgoing bookkeeper agrees to finish that submission.
Step 3: List every deadline for the next 90 days
| Deadline | Example date | Owner to agree |
|---|---|---|
| VAT return | One month and seven days after the quarter ends | Outgoing or incoming |
| Payroll (RTI) | On or before each pay day | Outgoing or incoming |
| MTD quarterly update | 7 August, 7 November, 7 February, 7 May | Outgoing or incoming |
| Self Assessment return | 31 January | Usually your accountant |
| Year-end handover to your accountant | As agreed | Incoming |
Write the owner next to each one and get both bookkeepers to confirm.
Step 4: Hand over access securely
- Invite the new bookkeeper as a user in your accounting software. Do not share your login.
- Remove the old bookkeeper's access on the agreed date, not before.
- Move HMRC agent authorisations for VAT, PAYE or MTD to the new bookkeeper if they will submit.
- Share documents through a secure upload link, not ordinary email attachments.
Step 5: Agree the handover pack
Ask your outgoing bookkeeper for:
- Reconciled bank and card balances at the cut-off date.
- A list of unreconciled items and open questions.
- Copies of the last VAT, payroll and MTD submissions.
- Notes on anything unusual: loans, assets bought, director's loan balances, disputed invoices.
Step 6: Check the opening position
Before the new bookkeeper starts regular work, they should review the cut-off balances and confirm they agree with the bank statements. If they find historic errors, put the correction work in a separate, clearly priced scope so it doesn't blur into the monthly fee.
Frequently asked questions
Can I switch bookkeepers in the middle of a VAT quarter?
You can, but it is cleaner to switch at the quarter end. If you switch mid-quarter, agree in writing who will prepare and submit that VAT return.
Will I lose my historic records?
Not if you own the software subscription. If your bookkeeper owns it, ask them to transfer the subscription to you or export a full set of records before you leave.
How long does a handover take?
Usually two to four weeks, depending on the notice period and how up to date the records are.
Do I have to tell HMRC?
Only if your bookkeeper acts as your agent for VAT, payroll or MTD. Then agent access needs moving to whoever will submit next.
Sources (reviewed 15 October 2026)
Switching to EBA? Larissa runs the handover with your current bookkeeper so nothing falls between the two.
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