My rental property became empty in January of this year. I employed the services of a letting agent to fully manage the property. It needed some repairs and redecoration and by March it was ready to let out. Viewings commenced early March, however the agent was then furloughed due to covid. The property was eventually let out mid May. All fees due to the letting agent were involved and paid in May.
I account on an accruals basis.
My questions are
1) do I put the tenant find fee into 19/20 accounts as the tenant find commenced in March?
2)I assume the epc, gas cert, inventory should all go into 20/21 given they were done in May? I'm not sure because there was a legal obligation from January (when the contract was signed)for this to be carried out by the letting agent?