The 2027 changes: the demand form, the annual report and six years of records.
The Leasehold and Freehold Reform Act 2024 adds new duties for anyone who sends service-charge demands, including a residents’ management company. Most start twelve months after the regulations are made, so late 2027 at the earliest.
They depend on regulations the government has not yet laid. We change this page when it does, and the date at the top says when we last checked.
Where things stand
- 24 May 2024The Act becomes law
The service-charge rules are written into it but not switched on.
LAFRA 2024, Royal Assent (opens in new tab) - 15 Jul 2026The government confirms the detail
The demand form, the report, the accounts and information rights go ahead. No exemption for small blocks or resident-run companies.
Government response (opens in new tab) - Today
- Later in 2026The regulations are due
At least five sets. None had been laid at our last review.
Government response (opens in new tab) - Late 2027 at the earliestMost of the rules start
Twelve months after the regulations are made. Information requests may come sooner.
Government response (opens in new tab)
Measure by measure
The demand form
Not in forceEvery service-charge demand goes on a prescribed form. The first demand of each year comes with the budget and a comparison with the previous year. Today’s summary of rights is replaced by the form.
- When
- Twelve months after the regulations are made
- If it is missed
- Until a compliant demand is served, the lease’s provisions on non-payment and late payment have no effect, and the tribunal can award the leaseholder up to £5,000. The money is still owed once a compliant demand is served.
The annual report
Not in forceA report to every leaseholder, which the government says will cover key contacts, key lease dates, the condition of the building, planned works, the administration-charge schedule, and how to complain. By post, unless the leaseholder agrees to digital.
- When
- Within one month of the end of the accounting year
- If it is missed
- Damages up to £5,000.
Accounts and the accountant’s report
Not in forceA statement of account in a prescribed form, with a report from a qualified accountant, where four or more flats share the costs. The government proposes the ISRS 4400 standard.
- When
- Within six months of the year end
- If it is missed
- A breach of a term the Act implies into the lease.
Information on request, six years back
Not in forceLeaseholders can ask for information and documents going back six years. Deadlines run on a sliding scale set by the regulations; information held by others must be asked for within 15 working days.
- When
- “As soon as possible in 2027”
- If it is missed
- Damages up to £5,000.
Administration charges
Not in forceA published schedule of administration charges, in the annual report and on request. A new charge can be made only once it has been on the schedule for 28 days.
- When
- With the other Part 4 rules
- If it is missed
- The charge is not payable; damages up to £1,000.
Insurance
Not in forceInformation about each policy for the leaseholders, which the government says will include any connection with the broker or insurer, within a period the regulations set (30 days is proposed). Commissions are replaced by a permitted insurance payment.
- When
- With the other Part 4 rules
- If it is missed
- Excluded costs cannot be charged, and the tribunal can award one to three times the amount charged. For missing information, damages up to £5,000.
Legal costs
Not in forceRecovering legal costs through the service charge needs the tribunal’s approval. The government has promised “limited, timebound flexibilities” for resident-led buildings, but has not yet said what they are.
- When
- With the other Part 4 rules
- If it is missed
- The costs cannot be recovered without an order.
What stays the same
Section 20 consultation is unchanged, at £250 a flat for works. Until the form starts, today’s demand rules still apply: the landlord’s name and address, an address for service, and the summary of rights with every demand. No block is exempt because of its number of flats, except from the accountant’s report, which applies only where four or more flats share the costs. Residents’ management companies and RTM companies are not exempt either.
LTA 1985 s.20 (opens in new tab); SI 2003/1987 reg 6 (opens in new tab); LTA 1987 ss.47–48 (opens in new tab); LTA 1985 s.21B (opens in new tab); Government response, 15 Jul 2026 (opens in new tab)What to do this year
Keep this year’s budget and spending by heading, because the first demand on the new form compares the year with the one before. Keep six years of demands, accounts, invoices, insurance and consultations in one place. And check that this year’s demands meet today’s rules, since those are the ones a leaseholder can rely on now.
See how your demand measures up
The demand checker tests your last demand against today’s rules, and against the headings in the government’s draft 2027 form.
Check my demand- Part of
- The law for self-managed blocks.
- Last reviewed
- 14 Oct 2026.
Written by Resident Led from the legislation as published on legislation.gov.uk and from the government’s own guidance. We cite the law; we do not give legal advice.