Section 22

Under Section 22 of the Landlord and Tenant Act 1985, a leaseholder or the Secretary of a Recognised Tenants Association has the right to inspect the accounts, receipts and all other documentation supporting the end of year accounts, and to take copies of extracts from them.  

This is known as a Section 22 (S22) request.      

All requests must be made in writing within six-months from the date you receive the year-end accounts. You can make a request by email to homeownership@onward.co.uk or via the My Onward Portal.  

Your request should include your name, address and telephone number, as well as the site and year that the request relates to.  

Please be specific about what charges you want to see evidence for as this will help us respond to your query quickly. If we are not clear what you are asking for, we may contact you for further information. 

The quickest and most practical way to provide you with documents to inspect is electronically via an email link. However, if you would prefer to inspect them in person,  arrangements will be made during office hours on a case-by-case basis, depending on the location and availability of both parties.  

If you want us to provide you with printed copies of any documents, fees will apply.

We will make copies of documents, reports and receipts available. These will be documents relating to the most recent year-end accounts only.  

You can ask for specific documents, for example copies of all invoices relating to repairs for your location, or you can ask for copies of everything we have available. 

We will provide you with the opportunity to inspect accounts, receipts and other documents which support the end of year accounts, which will include invoices where available.  

From time to time, there may be some costs where invoices are not generated. In these cases, we will provide alternative evidence to support the expenditure. 

There are four main reasons why invoices might not be available: 

• We have accrued a cost. This happens when we are expecting a cost but have not yet received it. To ensure monies are available to pay the charge when it comes in, we accrue (or hold back) the amount we expect to be charged. We will make it clear on the summary document if we have accrued a cost. 

• We have a self-billing arrangement with a contractor. Self-billing is an arrangement made between a supplier and a customer where the supplier does not have to produce an invoice to receive payment for their services. The supplier must confirm the service has been provided and under a self-billing arrangement they will receive automatic payment. In these situations, no physical invoice is available, but we will provide copies of supporting information to evidence the service has been provided. 

• Some contractors submit consolidated invoices instead of individual invoices for multiple works. This means that the invoices provided may cover numerous pieces of work carried out at various locations. However, they will also submit a breakdown of the individual works, along with the invoice. Where this is the case, we will provide a copy of the invoice along with an extract within the breakdown which will confirm details of the works carried out at your scheme. 

• We do not provide invoices for management fees. Our guide to fees and charges explains what your management fee covers. 

Access will be provided within 30 days of your request. When we receive your request, we will call or email you to acknowledge receipt and to clarify what information you require. We will give you a reference number which you should keep safe, as you will need it whenever you contact us about your request. 

We are only required to provide documents for inspection relating to the most recent year-end under Section 22.  

If you would like copy documents for previous years, we may be able to provide these for an additional fee. We will only ever provide copies of documents going back a maximum of two complete financial years. 

Initially the documents are made available for you to view. This is done by giving you access to a secure Teams Channel.  

You can view the documents as often as you like, and we will make them available for two months. After two months, your access to the file will expire and you won’t be able to view the documents anymore. 

If you want copies of documents, we can provide these for a fee. Our current fees are 50p per page. Fees are reviewed regularly, and you should check our website for our latest fees. 

If you spot something that you would like to query, please let us know by emailing homeownership@onward.co.uk and quote the reference number you have been given. 

Please give us as much information as possible about the query so we can respond quickly. We aim to respond to queries within 10 working days, but we will tell you if we need longer. 

If you think we have made a mistake let us know by emailing homeownership@onward.co.uk and quote the reference number you have been given. Please give us as much information as possible about the suspected mistake so we can investigate quickly. 

We will investigate and if we find a genuine mistake has been made, we will confirm how and when we will correct it.  

We will always try to resolve your query by providing clear and transparent information. If we are unable to resolve your query, you can ask for a determination at the First-tier Tribunal (Property Chamber) (FTT).  

Costs associated with this will be paid by you. It can take some time for a claim to progress through the tribunal and the FTT are responsible for keeping you updated on your application.  

You may contact the First-tier Tribunal (Property Chamber) by:  

• visiting gov.co.uk/courts-tribunals/first-tier-tribunal-property-chamber    

• emailing rpnorthern@justice.gov.uk  

• calling 0161 237 9491 

• writing to 1st Floor Piccadilly Exchange, 2 Piccadilly Plaza, Manchester, M1 4AH   

Yes, your request must be made within six months from the date you receive the end of year accounts. Final accounts are issued by 30th September, so your request must be made by 31st March. 

If you miss the deadline, we can provide access to documents for a fee. Please see our guide to fees for more information.