Can an old account still amend p35s online after authorisation has gone to another accountant?
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you don't need to be authorised to file a P35
I assume you are asking technically, rather than ethically.
bizarrely
`anyone can file P35s, P45s, P46s etc just by knowing the PAYE reference. Similar to SA, but for SA you need to know the UTR, which is usually private, but for PAYE, any employee could know, jsut by looking on his P60.
It is useful, as I can run client's payrolls without waiting for authorisation, but there is of course scope for abuse.