A good accountant handover explains the period covered, where the records are and what remains uncertain. You do not need to solve every accounting question yourself. You do need to give your accountant enough context to understand the business activity without reconstructing it from disconnected messages.
The useful bits
- Agree the period, format and secure delivery method first.
- Include payment-provider statements as well as bank statements.
- Keep a visible list of missing items and questions.
Agree what they need before exporting everything
Ask which dates they need, which accounts and payment providers to include, and whether they prefer access to existing software or exported records. Clarify who will deal with outstanding invoices, purchases without receipts and categorisation questions.
The requirements depend on your business structure and accounting method. HMRC publishes a baseline list for self-employed records, but your accountant may need additional information. Do not assume a previous year’s checklist still covers a new service, employee or payment method.
Put the core records in a recognisable order
Use one clear folder or agreed workspace for the period. Keep original documents and give any summary a date, so the accountant can see what was included. Avoid sending the same invoice in several differently named attachments without explaining that they are duplicates.
- Sales invoices and related credit or correction records.
- Purchase invoices and readable receipts.
- Bank statements for the agreed accounts and dates.
- Payment-provider statements showing payments, fees, refunds and payouts.
- Information about borrowing, equipment purchases and money introduced or withdrawn, where relevant.
- The separate personal-income information your accountant requests.
Explain why payouts differ from sales
A customer payment and a bank payout are not always the same amount or on the same day. A provider may deduct fees or combine several payments. Send the statement that connects those movements rather than asking the accountant to guess from the bank description.
Do not count an invoice, its customer payment and the later payout as three sales. Give the references needed to follow the transaction through each record. Your accountant can then decide the correct treatment.
Illustrative reconciliation note
“Customer payment £250, processor deduction £5, bank payout £245; all refer to invoice INV-042.” The deduction is invented to explain the relationship, not a Tender processing rate. Attach the actual provider statement for a real transaction.
Send a questions list instead of making guesses
Write each unresolved item as a reference, a short explanation and a question. “Receipt missing for £48 purchase on 6 October; replacement requested” is more useful than a folder called miscellaneous. Keep personal or mixed-use purchases visible and ask how to treat them.
Flag unusual events such as a refunded deposit, an unpaid disputed invoice or a new source of income. If a figure is incomplete, say so. A visible question can be resolved; a guessed category may pass unnoticed.
Close the loop after sending
Use the delivery method agreed with your accountant and check the recipient before sharing financial records. Share account access through the software’s supported access controls where available; do not send your personal login password in an email.
Ask for acknowledgement that the records arrived and agree who will answer follow-up questions. Keep a copy of what you sent. If you later add or correct something, describe the change so there is one understandable handover history.
Where you use Tender with Xero or QuickBooks, include a check of the connected accounting records in that routine. A sync is part of the handover, not evidence that every bookkeeping or filing task is complete.
Sources and further reading
Sources checked 28 September 2026. Follow the official guidance for the current rules and how they apply to your business.
