A good handover makes responsibility explicit. It is not simply a transfer of files.

Before giving notice

  • Review the current engagement terms and notice period.
  • List upcoming VAT, payroll, filing and reporting deadlines.
  • Confirm which period the current bookkeeper will complete.

During the handover

  • Transfer software access securely rather than emailing passwords.
  • Record outstanding questions and unreconciled balances.
  • Confirm who owns every imminent deadline.

Before regular work begins

  • Review the opening position and access.
  • Agree a records timetable and communication route.
  • Document any historic correction work as a separate scope.

Sources and review

This guide was reviewed against the following sources on 29 July 2026. Rules and guidance can change.