26 August 2026 · Cost
What Does a Tax Handover Cost?
The Federal Tax Authority does not set an accountant fee for preparing a tax handover. The price depends on the entity count, period covered, ledger condition, VAT and Corporate Tax scope, and how quickly missing evidence must be resolved. Ask for a defined deliverable, the records included, the review limit and the treatment of extra work before sending access.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The price is the work behind the handover
The Federal Tax Authority does not set a private accountant fee for preparing a handover. A quote reflects the work needed before another accountant can rely on the files. The legal entity, period covered, condition of the trial balance, VAT records, Corporate Tax working papers and urgency all change that work. The useful question is not whether the opening figure looks low. It is what arrives at the end.
If your bookkeeper has already reconciled the bank, closed the sales ledger and tied the VAT schedule to source invoices, the job is an evidence check. If the folder contains a bank export, scattered invoices and an unexplained owner loan, the job includes reconstruction. We would ask for the second scope to be priced separately, because a short quote cannot honestly cover an unknown clean-up.
Start with the objects a reviewer will open: the general ledger, trial balance, bank reconciliation, sales and purchase ledgers, VAT return working and Corporate Tax computation. The quote should say which of those are checked, which are only received and which are excluded. That sentence prevents a later argument about whether checking means reading a file or proving every balance.
- One legal entity and one defined period.
- A named list of records to be checked.
- VAT and Corporate Tax scope stated separately.
Compare the finished pack, not the opening fee
Two providers can use the same words and mean different work. One may place your exports in folders and stop. Another may reconcile the control accounts, identify missing invoices, annotate owner transactions and prepare questions for the incoming accountant. Both can call the result a handover pack. Ask for the deliverable in plain language before you compare the price.
At the decision point, ask whether the pack contains a dated index, a cut-off, a list of checks performed and an open-issues register. Ask who answers questions about a personal-card purchase or a supplier credit note. A handover becomes usable when the next accountant can see what is known, what is missing and who owns the next answer.
The Federal Tax Authority's record guidance makes the business responsible for information supporting its tax position. A private service can organize and test those records, but it cannot turn an absent contract into evidence. That is why the scope should name the client's supply obligation, the review limit and the rule for extra work.
- Dated folder index and agreed cut-off.
- Checks completed and exceptions found.
- Owner questions assigned to named people.
| Scope item | Finished output | What moves the fee |
|---|---|---|
| Ledger review | Checked trial balance and exception notes | Unreconciled balances or several entities |
| VAT evidence | Schedule tied to invoices and import records | Missing tax invoices or reverse-charge work |
| Corporate Tax file | Return working papers and open questions | Incomplete accounts or related-party review |
| Handover control | Dated index and owner sign-off list | Urgent questions and repeated revisions |
Record condition sets the hours
A clean source file reduces judgement. A spreadsheet with duplicated invoices, inconsistent supplier names and unexplained transfers creates a trail of questions. The accountant must decide whether the issue is a posting error, a missing document or a transaction that needs owner confirmation. That is not a clerical detail. It is the difference between checking a pack and building one from fragments.
Example only, not an FTA charge: the ledger showed AED 48,000 of input VAT, the customs file supported AED 41,600, and the AED 6,400 gap was two entries posted to the wrong period. The arithmetic is AED 48,000 - AED 41,600 = AED 6,400. A quote that includes finding and explaining that difference covers more work than a quote that only places the files in a folder.
Send the latest trial balance with its export date, the general ledger behind it and the reconciliation that explains the closing balances. Add the source invoices, customs declarations, credit notes and contracts that support unusual entries. If a document is missing, label the gap. A marked gap can be resolved. An apparently complete folder makes the reviewer search for the problem.
- Export dates recorded beside each schedule.
- Unreconciled items marked rather than hidden.
- Source invoices matched to ledger entries.
Missing evidence creates the second bill
The mistake we see most is approving a handover quote before checking the state of the records. The owner sees a fee for receiving files, then discovers that the fee excluded the bank reconciliation, invoice matching and owner-account review needed to make the files usable. The disagreement is predictable because the word review was never tied to a named document or a finished result.
Ask how additional work is triggered. A sensible boundary might be a separate approval when the reviewer finds an unreconciled control account, a missing customs entry or a related-party balance without an agreement. The point is not to remove every unknown. It is to give the owner a dated question and a choice before the work expands.
If you are changing accountants close to a filing date, tell the provider which questions cannot wait. A VAT return working may need a quick evidence pass, while a full historical clean-up can follow under another scope. We prefer that split because it protects the immediate filing decision without pretending that old errors disappear when the folder changes hands.
- Missing documents listed with an owner.
- Extra work triggered by written approval.
- Urgent filing checks separated from history.
Approve the boundary before files move
The FTA confirms the business must keep records that support its tax information, but it does not state a fee schedule for a private accountant handover. It also does not certify that one firm's folder structure is complete. That is the boundary of the evidence. The commercial scope has to do the remaining work by naming the files, checks, exclusions and approval point.
If the quote is still vague, do not send system access yet. Send the trial balance, a sample ledger export, the latest VAT working, the Corporate Tax file and the open-issues list. Ask the provider to return a scope that says what will be reconciled, what will be indexed and what the business must answer. You can then decide with the real condition of the records in view.
The finished handover should leave the next accountant with a map rather than a pile. Keep the source records in the business's controlled storage, give access only to the named recipient and record the handover date. A clear price follows from that map. It is driven by entities, periods, evidence and decisions, not by a slogan about saving money.
- Send a small representative file set first.
- Approve the checks and exclusions in writing.
- Keep source records under business control.
Frequently Asked Questions
For pricing a tax handover without guesswork.
What changes a tax accountant handover fee?
The Federal Tax Authority does not publish accountant fees. A quote usually turns on the legal entities, periods, ledger condition, VAT and Corporate Tax scope, missing records and the review needed before filing. Ask for the deliverable and exclusions in writing so a low starting fee does not hide the work still required.
Can an accountant quote from a bank export alone?
The Federal Tax Authority expects records that support the information in a Tax Return. A bank export shows movement, not the invoice, contract, tax treatment or business reason behind every entry. The quote should say how those gaps will be identified and whether the business must supply the missing evidence.
Should the handover quote include return filing?
The Federal Tax Authority treats filing and record duties as obligations of the taxable business. A handover quote should say whether it covers preparation, VAT and Corporate Tax review, filing support, payment checks or all of them. Confirm who approves the figures and who controls EmaraTax before work begins.
Can Exiloz prepare a priced handover scope?
The Federal Tax Authority expects a business to retain records that support its tax position. Exiloz can review the available ledgers and schedules, define the missing work and return a written handover scope. The business can then approve the deliverable before any review or pack preparation starts.
Need a scoped quote?
Exiloz reviews your ledgers, VAT schedules and tax records, then defines the handover deliverable before work starts.