Written for the 2025/26 tax year, the return due by 31 January 2027. Checked against GOV.UK on 6 October 2026.
Yes. HMRC lets you change the tax agent who acts for you, and Wainwrights accepts clients who switch part-way through their financial year, including with a tax return still to do. GOV.UK says that to change agent you submit a new authorisation request, and any new authority replaces the existing one. The online deadline for the 2025/26 tax return stays at 11:59pm on 31 January 2027. This guide sets out what moves across and what does not. It comes from Wainwrights Accountants in Bromborough, Wirral. We work with clients across the UK.
Key dates and figures if you switch before your 2025/26 return
| What | Date or figure | Source |
|---|---|---|
| Paper tax return for 2025/26 | HMRC must receive it by 11:59pm on 31 October 2026 | GOV.UK: Self Assessment deadlines |
| Online tax return for 2025/26 | 11:59pm on 31 January 2027 | GOV.UK: Self Assessment deadlines |
| Pay the tax you owe | 11:59pm on 31 January 2027 | GOV.UK: Self Assessment deadlines |
| Personal tax return with Wainwrights | From £20 a month + VAT (£24 including VAT) | Our prices |
Can you change accountant when a tax return is still to do?
Yes. GOV.UK says that if a tax agent acts on your behalf, you can remove their authorisation if you no longer want them to manage your tax affairs. Its reasons for doing so include changing tax agents, your current agent retiring or stopping, and no longer needing an agent.
GOV.UK’s guidance on changing your agent sets no time of year for doing it. Your agreement with your current accountant may say how to end it. That is between you and them.
Does switching change your tax return deadline?
No. The deadlines are set by the tax year, not by who prepares the return. For 2025/26, GOV.UK says you must submit an online tax return by 11:59pm on 31 January 2027 or you’ll get a late filing penalty, and pay the tax you owe by the same time or you’ll get a penalty.
A late return gets an initial £100 penalty, with daily penalties after 3 months and further penalties after 6 and 12 months.
You also stay responsible. GOV.UK says you’ll still be legally responsible for your own tax when you use an agent.
How do you tell HMRC you have a new accountant?
You authorise the new one. GOV.UK says you must authorise your agent before they can deal with HMRC on your behalf, and that they will tell you how to do this. If you want to change the agent you have authorised, you must submit a new authorisation request, and any new authority received will replace any existing authority.
You can also remove the old agent yourself. GOV.UK’s guide to changing or removing your tax agent’s authorisation says you can do it online through your business tax account for Self Assessment, or by post. If you remove an agent from Self Assessment, it says to make sure you have also removed them from Making Tax Digital for Income Tax.
One rule does not change. GOV.UK says you must not give your sign in credentials to your agent or anyone else.
What happens to your records when you switch?
We perform the handover from your previous accountant or bookkeeper. We contact them, and we ask you for access to your software or your existing records.
If your previous accountant paid for your software subscription, we take it on.
There is no fixed handover time, so we do not quote a number of days. Our page on switching accountant sets out the three steps: get a quote, take a quick call, then leave the handover to us.
Is there a point in the year when it is too late to switch?
Not with us. No date is too late to come to Wainwrights, and we take on new clients in the last week of January. We also take on people who are already past a deadline.
What we cannot do is promise the date. We do our best to meet the deadline but cannot guarantee it, because it depends on the size of the work. Switching sooner leaves more time for the handover and for your 2025/26 return.
What does it cost to switch to Wainwrights?
The price depends on what you need. A personal tax return is from £20 a month + VAT (£24 including VAT). Business packages start from £60 a month + VAT for a sole trader and £80 a month + VAT for a limited company. Prices are indicative: our team confirms the scope and final price. Business prices are subject to turnover not exceeding £150,000. See our prices.
To start, get a quote or book a free call. We then ask for details of all your income, with payslips, dividend vouchers and supporting documents for any capital gains, depending on your circumstances. Send them in the way that suits you. We prefer email, as it is the most efficient.
What do people ask about switching accountant?
Do I have to tell HMRC I have changed accountant?
You authorise the new accountant. GOV.UK says that if you want to change the tax agent you have authorised, you must submit a new authorisation request, and any new authority received will replace any existing authority.
Can I switch part-way through the year?
Yes, including with a tax return still to do. We accept clients who switch part-way through their financial year, and we contact your previous accountant for the handover.
Does my new accountant need my HMRC sign in details?
No. GOV.UK says you must not give your sign in credentials to your agent or anyone else. Your agent will tell you how to authorise them.
How long does the handover take?
There is no fixed handover time, and we do not quote a number of days. We ask for access to your software or existing records and contact your previous accountant.
Who checks my tax return before it is sent?
We prepare it, and you approve it. GOV.UK says that if your agent submits your tax return, you must check the information and let them know it’s correct before they submit it.
Deadlines and penalties change from one tax year to the next, and how they apply depends on your own circumstances. This guide is general information, not personal advice. To talk yours through with an accountant in Bromborough, get a quote or book a free call.