Something I have not considered before, but now is very important due to a malicious 'accountant'.
If I receive authorisation for a new client to access/file etc as their agent for HMRC online, is the previous agent still able to access their records, and theoretically still file? Or are they removed once a new agent is authorised?
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They are replaced
... by your authorisation as agent for each specified type of tax.
However, anyone with third party software can file tax returns for anyone else whether or not the filer is the current agent.
Old agent is locked out.
A new 64-8 supersedes the old one.
You must bear in mind the time it takes for HMRC to actually get around to dealing with the new 64-8 though!
One Agent, One Tax
You are right in in your assumption that once a new HMRC authority for the same tax is in place it supercedes the previous one. So for SA or CT for example this would be the case. I believe it used to be possible for a personal tax client to have two accountants dealing with different aspects of their tax affairs but this arrangement would have to be set out in writing and communicated to HMRC by the client. Probably not much help in your case.
If you have cause for concern..
client should ring HMRC and ask for agent to be removed immediately.
That would prevent information being sought by old agent and your authorisation would follow the usual course