12 September 2026 new – written by Steffen Kemmerzehl – Friendly Assist Accountancy – The Accounting Hub
Choosing an accountant often starts with something very ordinary. You need a tax return filed, your business has grown beyond what you can comfortably manage yourself, HMRC has sent a letter you do not quite understand, or perhaps your tax affairs have become more complicated after moving abroad.
You search online, ask around or post in a local group and suddenly there are plenty of people willing to help.
The difficult part is working out who you should actually trust.
“Accountant” does not always mean what people think it means
One thing that still surprises many people is that seeing the word “accountant” on a website or social media profile does not necessarily tell you what professional oversight sits behind that person.
That matters because you may be handing over considerably more than a spreadsheet.
An accountant might see your income, National Insurance number, home address, business records, bank transactions and information about your family or property. They may also be authorised to communicate with HMRC on your behalf.
So it is perfectly reasonable to ask a few questions before appointing someone.
Are they professionally qualified? Are they supervised? Do they have professional indemnity insurance? Is there a professional body you can turn to if something goes seriously wrong?
For an established business owner these questions may seem obvious. They are much less obvious when somebody simply needs help with their first Self Assessment return and finds a person online offering to “sort everything with HMRC” for £50.
The rules are changing in 2026
There has been an important development this year.
HMRC is introducing mandatory registration for tax advisers who are paid to interact with HMRC on behalf of clients. The new registration system began rolling out in May 2026 and is being introduced in stages.
That is a useful step towards improving standards, but registration with HMRC and membership of a professional accountancy body are not the same thing.
HMRC itself estimates that around 65% of agents are members of professional bodies. Its Standard for Agents recognises the additional professional codes and ethical standards that apply to those members.
For clients, that distinction is worth understanding.
What does being professionally regulated actually give you?
At Friendly Assist Accountancy, we are an AAT licensed and supervised accountancy practice.
For us, that is more than letters after a name.
AAT requires licensed members providing accountancy services to demonstrate technical competence and meet its practice assurance requirements. Licensed practices are also subject to requirements around professional indemnity insurance, client care and continuity arrangements.
Those safeguards become much more important when something unexpected happens.
Imagine your accountant becomes seriously ill just before a filing deadline. Or you discover that advice given several months ago was wrong. Perhaps you have paid someone to submit a return and then they stop replying when HMRC starts asking questions.
Nobody appoints an accountant expecting any of those things to happen. Professional regulation is partly about having s
tructures in place for precisely the situations you hope never arise.
Qualifications are important, but so is the person you are working with
Being qualified does not automatically make somebody the right accountant for you.
A very good accountant should also be comfortable saying, “I need to check that” or “This is outside my area and we need specialist advice.”
That can be particularly important with the sort of situations we regularly see: somebody moving between the UK and another country, a landlord who has lived overseas for several years, a business unexpectedly approaching the VAT threshold, an HMRC penalty that does not appear right, or somebody whose previously simple tax affairs have gradually become anything but simple.
Sometimes the best advice is not the cleverest sounding answer. It is recognising the part of the situation that needs more attention before anything is submitted.
A few things worth checking before choosing an accountant
You do not need to conduct an investigation before asking someone to prepare your tax return. A few straightforward checks can tell you quite a lot:
- Ask which professional body they belong to and check their membership or practice status.
- Ask whether they are insured and supervised for anti-money laundering purposes.
- Make sure you receive clear terms explaining what they will and will not do.
- Understand the fees before work begins.
- Be cautious if somebody promises a particular tax refund before properly reviewing your circumstances.
- Never give an adviser your personal HMRC sign-in details. HMRC specifically says agents must not ask clients to share them.
And perhaps most importantly, ask questions.
A professional adviser should be able to explain what they are doing in language you can understand.
You should feel comfortable asking your accountant questions
For many people, contacting an accountant already comes with a little apprehension.
Maybe your records are several months behind. Perhaps you have received letters from HMRC and put them in a drawer. You may have moved countries and only recently realised that your UK tax position needs looking at. Or your business has simply grown faster than your understanding of the tax side of it.
These situations are much more common than people think.
You do not need perfect records or a perfect understanding of tax before speaking to an accountant. That is rather the point of asking for help.
At Friendly Assist Accountancy, we work with individuals and small businesses across the UK, including people with overdue or complicated tax affairs, landlords, sole traders, limited companies and clients whose lives or income cross international borders.
If you are looking for an accountant and are unsure where to start, you are welcome to get in touch. Tell us what is happening, even if the situation feels a little messy, and we can first work out whether we are the right people to help.
Useful resources
HMRC: The HMRC Standard for Agents
HMRC: Check if and when a tax adviser needs to register with HMRC
AAT: AAT licensing and practice requirements