Form 941 Quarterly Payroll Tax Return Due (Q3)
Why this matters.
If you let a home or room that has a gas supply, regulation 36 of the Gas Safety (Installation and Use) Regulations 1998 makes you responsible for keeping every gas appliance, flue and pipe you provide safe. In practice that means an annual gas safety check by a Gas Safe registered engineer, a Gas Safety Record (often called a CP12) given to existing tenants within 28 days of the check and to new tenants before they move in, and records kept for at least two years. The duty applies whether you are a company, a letting business or an individual with one buy-to-let or a lodger, and it cannot be passed to a tenant. Since 2018, regulation 36A lets you carry out the check up to two months early without losing your original anniversary date. Separately, in England the Smoke and Carbon Monoxide Alarm (England) Regulations 2015, as amended in 2022, require a smoke alarm on every storey used as living accommodation and a carbon monoxide alarm in any room with a fixed combustion appliance (except gas cookers), and you must repair or replace faulty alarms once told.
Breaching the gas regulations is a criminal offence under section 33 of the Health and Safety at Work etc. Act 1974, punishable by an unlimited fine and up to two years in prison, and HSE prosecutes landlords after carbon monoxide incidents. Local authorities can fine landlords up to £5,000 for alarm breaches in England. Gas and alarm failures are also hazards that councils can act on under the Housing Health and Safety Rating System in the Housing Act 2004, and tenants increasingly cite missing records in disputes and complaints. Businesses that provide gas appliances in workplaces have similar maintenance duties under regulation 35. This check shows where you stand and what to fix.
