First thing I always do when a tennat moves out is change the locks. I change the top barrel and a new mortice lock. for the sake of £15-20 its not worth the hassel. I change them as soon as they leave the front door after signing the exit inventory.
Not sure if the cost would be higher if they are UPVC doors, but its a must to secure the house as you do not know who they have let the keys to in the past, or how many 'other' copies they have. I also have a clause in the AST that states if they lose the keys, the Police have to be informed, just to safegaurd because if this happens, I will install new locks and charge the tennat there and then.
Upon exit changes, I always deduct them as a revenue expenditure as a cost of letting the property out. I must admit I suffer the cost on this, but you get the tax releift or 40% or 22%.
Mr F
