Your records, data and software — what happens when you switch

When you switch, your new accountant requests your records through professional clearance — accounts, tax returns, trial balances, ledgers, payroll, VAT, correspondence.

Cloud accounting is the easy case: the data lives in **your** account. Invite the new firm as an adviser, revoke the old firm — nothing migrates or is lost.

Your own records are yours. Both firms must handle data per UK GDPR.

**The one catch — the lien**: if you owe outstanding fees, the old firm may retain documents they prepared until the bill is settled. Settle legitimate invoices before switching.

**Read the full guide at [rraccountants.uk/accountant-records-handover](https://rraccountants.uk/accountant-records-handover).**

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