Can previous accountant still access clients records?

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?

Comments
There are 4 comments. Login or register to view them.

They are replaced

Euan MacLennan |
Euan MacLennan's picture

Old agent is locked out.

nigelburge |
nigelburge's picture

One Agent, One Tax

squay |
squay's picture

If you have cause for concern..

mhtax |