Agree what will move, check the opening figures and keep access to the records you need. Plan the handover with your accountant before you make the switch.
Decide what will transfer
List the data, documents, bank feeds, payroll links, customer records and historical reports that need to remain available. Confirm who owns each account and how access will be removed or granted. Keep a secure copy of the records required for the business.
Check the starting point
Agree a cut-off date, reconcile the bank and key control balances, and save reports that explain the position at that date. Identify urgent overdue returns, missing opening balances and close deadlines before ordinary historic tidy-up is deferred.
Test before you rely on it
Use a small set of routine entries and reports to confirm the new setup works for the business. Keep the old records available until the opening balances and current workflow have been checked. A system change does not decide tax or accounting treatment.
Related FoxSums resources
- Accounting software: what does your business actually need?
- Cloud accounting: a weekly routine that works.
- Switching Accountants: Your Handover Checklist
Next step
Before a switch, identify urgent overdue returns, missing opening balances and deadlines, then agree the handover plan.
Sources and review
- Evidence check date: 5 November 2026.
- GOV.UK - Making Tax Digital for Income Tax