Data Handover Checklist

1. Statutory Filings and Tax Returns

The foundational layer. Without these, the new firm cannot verify what has been filed, what is outstanding, or what position was taken on anything. Request copies of:

• The last three years of statutory accounts as filed at Companies House (iXBRL and PDF versions).
• The last three CT600 Corporation Tax returns with supporting computations.
• Trial balance and general ledger extracts at each year-end.
• All VAT returns filed with backup workings.
• Confirmation statements filed with Companies House.
• Any P11D returns submitted for directors or staff.
• Self Assessment returns for each director / PSC where the old firm prepared them.
• Any overdue or in-progress filings, with clear status (drafted, awaiting client sign-off, ready to submit).

2. Working Papers and Computations

Working papers are the detailed supporting schedules behind the headline numbers in the accounts and tax returns. You are entitled to enough information for the new firm to continue from where the last one left off. Ask for:

• The fixed asset register: every asset capitalised, its cost, depreciation method, and written-down value. Critical for Full Expensing / AIA tracking.
• Year-end adjusting journals with narrative explaining each one.
• Accruals and prepayments schedules at year-end.
• Director's loan account reconciliation with running balance.
• Dividend declarations with supporting distributable-reserves calculations.
• Capital allowances computations: main pool, special rate pool, AIA and Full Expensing claims.
• Loss schedules: trading losses, capital losses, carry-back and carry-forward positions.

3. Cloud Software Access

Your accounting software subscription should be in your company's name, not under the outgoing firm's "bureau" licence. If it is under the firm's licence, migrating is possible but messier: a new subscription is created and data transferred.

• Xero / QuickBooks / FreeAgent: confirm the subscription is in your company's name. The outgoing firm is removed as Adviser; new firm is invited in.
• Dext / Hubdoc / AutoEntry: receipt-capture platforms, similar adviser add/remove flow.
• Payroll platforms: BrightPay / Moneysoft / Xero Payroll, which need agent transfer or export of employee history.
• Historical exports: even if you keep access to the software, request a CSV/XLSX export of the general ledger and trial balance as a backup in case any access is disrupted.

4. HMRC Agent Authorities

HMRC agent authorisations do not transfer; they are re-issued. The outgoing firm is automatically removed when the new firm is authorised. The new firm will request:

• Corporation Tax agent authorisation (UTR required).
• PAYE agent authorisation (employer reference required).
• VAT agent authorisation (VAT number required) via VAT Online Services.
• Self Assessment agent authorisation for each director (UTR required).
• CIS agent authorisation if in the construction sector.

5. Payroll and Pension Records

• Year-to-date payroll history for the current tax year, employee-by-employee.
• P45 and P60 history for the last two tax years.
• Employer PAYE reference, Accounts Office reference, and PAYE online credentials (or re-issuance).
• Pension scheme access (typically NEST, Smart Pension, or The People's Pension). The new firm is added as delegate.
• Employment contracts and starter checklists for current staff (kept by you; shared with new firm for payroll setup).

6. Bookkeeping Backing Data

• Bank statements for the current year and previous year (usually auto-fed, but a backup PDF export is sensible).
• Receipt archive: Dext/Hubdoc/Xero Files should retain these. Confirm export access.
• Sales ledger and purchase ledger at handover date with open balances.
• Any spreadsheets used for month-end adjustments or management reporting.
• VAT working papers for any open quarter.

7. What the Old Firm Keeps

Not everything transfers. The outgoing firm retains their own internal working papers: review notes, risk memos, internal checklists, file-review templates. These are their intellectual property. You and your new firm receive the factual work output, not the internal process documentation.

The outgoing firm is also required by regulation to keep copies of client records for a period (typically 6 years for AML compliance). They may retain these even after transfer; this is normal and does not affect your access to your own records.

We run this checklist as part of every new-client onboarding. See how we handle the switch, or read our wider switching guides for the background reading.