Accounts and supporting information

Late accounts and a late demand are different questions.

Read the lease requirement first. Then keep the statutory information request and the 18-month recovery rule in separate boxes.

The building evidence belongs beside the document.

Start here

Find the route that fits the gap.

What does the lease require?

The lease may require an annual statement, certificate or audit and may set its own timing. Start there rather than assuming every building follows the same six-month rule.

Do you need a statutory summary?

Section 21 provides a written request route for a summary of relevant costs. The current timetable is one month after the request or six months after the accounting period ends, whichever is later.

Do you need the underlying papers?

After a qualifying summary, section 22 provides a route to inspect accounts, receipts and other documents. The request and inspection windows matter.

Work through it

Turn a vague accounts query into a useful one.

01
Name the period
Record the accounting year, the demand dates and the date the relevant cost appears to have been incurred.
02
Quote the lease
Identify the clause that requires the statement, certificate, audit or supporting material and the person who must provide it.
03
Choose the request
Ask for the lease document, make a section 21 summary request or follow with a section 22 inspection request as the facts require.
04
Keep timing separate
A missing annual statement, a section 21 deadline and section 20B's 18-month limit are different tests with different consequences.

Take the next step in LEASE-iQ

What does the lease require before this payment is due?

Use this for a demand, balancing charge, annual accounts or missing supporting papers.

Ready to copy

Questions to paste into LEASE-iQ

I have uploaded the signed lease and received this payment request: [describe the demand, date, period and amount]. Please identify what the lease requires before this payment becomes due.

Please:
1. Identify the payer, payee, payment clause, due date and any notice, certificate, budget or accounts required by the lease.
2. Quote the short relevant wording and give the clause and page for each requirement.
3. Explain whether the lease distinguishes an advance demand, balancing charge, reserve contribution or another payment.
4. Separate the lease requirements from statutory demand requirements and identify the current official source for any law you mention.
5. Do not infer that a missing document makes the charge permanently irrecoverable. Explain the precise consequence supported by the source.
6. List the demand, notices, accounts, invoices and dates that must be checked outside the lease.
7. State the strongest competing reading and finish with the exact neutral questions I should send to the landlord or manager.

Keep checking: Use the demand checker for the papers in front of you. Use LEASE-iQ to establish the lease route behind them.

Open the sources

Use the request that fits the missing information.

This guide covers the current England route for residential service charges. Company accounts, charity accounts, public-sector requirements and the lease may create separate duties.

LegislationLandlord and Tenant Act 1985, section 21

Current in-force written-request route and timetable

LegislationLandlord and Tenant Act 1985, section 22

Inspection of accounts, receipts and other documents

LegislationLandlord and Tenant Act 1985, section 20B

Time limit for relevant costs and written notification exception

Independent guidanceLeasehold Advisory Service

Current independent guide to information rights

Government updateGovernment consultation response, July 2026

Future standardised service-charge information measures still require implementation

Sources and current-law status checked 18 August 2026. Legislation links are the controlling sources. Guidance helps explain the route but does not replace the statute or the lease.

Find the route that fits the gap.

What does the lease require?

Do you need a statutory summary?

Do you need the underlying papers?

Turn a vague accounts query into a useful one.

Name the period

Quote the lease

Choose the request

Keep timing separate

What does the lease require before this payment is due?

Use the request that fits the missing information.

Related guides and tools.