Define what you want to change
Explain the reason for moving in practical terms: clearer explanations, changing activity, digital working or an additional service. Tell the new firm what currently works well and should be retained.
Before transferring, clarify the new service's scope and start date. Review your current engagement and outstanding questions about work and fees. Raise any dispute so the transition can be planned accordingly.
List the position by period and subject
Instead of saying “records transferred”, state each subject's period and status: filed, ready to file, in progress or awaiting information. Attach available filing evidence and a list of outstanding enquiries.
Distinguish documents from work status. A file in a folder does not prove filing, and a filing notice does not resolve every question for that period. Ask what the new firm needs to establish the starting position.
Gather usable records
The list depends on the business and may include reports, bookkeeping data, customer and supplier balances, reconciliations, payroll and equipment or stock details. Ask for a list suited to your activity and systems rather than collecting everything blindly.
Clarify which files can be imported and which are for reference. Screenshots do not always replace processable data. Keep an organised copy of records received and a list of missing items.
Assign every outstanding task
For each open task, record the responsible person, agreed date and completion requirements: a previous-period report, existing enquiry or missing document. Each party should confirm its part.
Mention known deadlines at the outset. Changing firms does not automatically change deadlines or transfer responsibility for open work. Agree the division of work and authority-related actions with the professionals handling the file.
Finish by checking receipt
After transfer, confirm what has been received and what remains missing. Agree the new document channel, contact person and process for reporting changes.
Arrange authorisations and representation through the appropriate channels. Do not include personal passwords in document folders. The handover is clear when the new firm knows what it received and the next step for every open item.
What to include in the handover list
- Completed periods and available evidence.
- Reports, files and records still missing.
- Outstanding enquiries and tasks.
- A responsible person and agreed date for each task.
- The service start date and confirmation of receipt.
Questions and answers
Can we consider moving mid-year?
You can enquire at any stage. The transfer date is decided after reviewing the work, tasks and relevant deadlines.
What if documents are missing?
List the gaps and where each item can be obtained. The new firm can explain what can be reviewed now and what depends on missing records.
Is earlier-year work included?
Agree this explicitly. Completing and reviewing earlier periods may be separate from ongoing support and the handover.
This article is general information, not advice tailored to your business and records.
