Switching Accountants 2026: UK Directors Transfer Guide
How switching accountants works, including professional clearance, handover records, HMRC agent authorisation and timing before deadlines.
Updated for 2026/27
Learn.
Guides on UK tax, compliance, and business accounting, organised by topic. Each section starts with an overview and links through to the detail.
Browse by topic
Self Assessment Guides for UK Taxpayers
Self Assessment guides for UK taxpayers, covering deadlines, payments on account, Making Tax Digital for Income Tax and common tax return issues.
Director Pay: Salary, Dividends & Extraction Strategy
How UK company directors compare salary, dividends, pension contributions and director loan accounts when taking money from a company.
Corporation Tax Guides for UK Directors
Understand UK corporation tax: current rates, marginal relief, CT600 deadlines, and planning strategies. A structured overview for limited company directors.
Tax Planning Guides for UK Businesses
Tax planning guides for UK companies and business owners, covering year-end planning, pensions, capital spending and incorporation timing.
Capital Allowances Guides for UK Businesses
How capital allowances work, including AIA, Full Expensing, Structures and Buildings Allowance, integral features, and the rules for cars and vans.
VAT for UK Businesses: Registration, Returns & MTD
Understand UK VAT: registration thresholds, return deadlines, Making Tax Digital compliance, and scheme options. A structured overview for limited company directors.
IR35 Guide for Contractors and Consultants
IR35 and Off-Payroll Working rules for contractors and consultants, including inside and outside IR35, status tests and client decisions.
Year-End Accounts Guides for UK Companies
Year-end accounts guides for UK companies, covering statutory accounts, filing deadlines, FRS 105, FRS 102 and Companies House records.
Sole Trader Expenses Guides
Sole trader expenses guides covering home office costs, pre-trading costs, software, subscriptions, travel and vehicle expenses.
Payroll & Auto-Enrolment for UK Employers
Understand UK employer payroll obligations: RTI submissions, auto-enrolment pension duties, statutory pay, and CIS payroll for construction businesses.
Property Tax for UK Landlords: Section 24, SPVs & CGT
UK property tax guide covering Section 24 mortgage interest restrictions, SPV incorporation, buy-to-let structures, and Making Tax Digital for landlords.
Management Accounting vs. Statutory Compliance
Learn the difference between traditional year-end compliance and CIMA-standard management accounting for growing UK businesses.
E-commerce Accounting Guides
UK e-commerce accounting guide covering marketplace fee unpacking, channel profit, multi-channel VAT compliance, and Shopify/Amazon accounting.
Construction Tax & CIS: Compliance for UK Builders
Navigate UK construction tax: CIS deductions, Gross Payment Status, capital allowances, the Domestic Reverse Charge, and MTD readiness for builders and trades.
Bookkeeping Guides for UK Businesses
Bookkeeping guides for UK businesses using Xero, FreeAgent or QuickBooks, covering chart of accounts, VAT records, receipts and regular checks.
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