Dear Anne We have discussed your queries at length previously so regrettably will be going old ground, however we would like to confirm the following specific points you raise: 1. There have been no staff changes relevant to the management of your properties since you first came to Lenwell; the same people that dealt with your account then are still here with us today. 2. There have been no changes to the management software we use since 2004. Its accounting side is accredited by both the Institute of Chartered Accountants in England and Wales (ICAEW) and the National Approved Lettings Scheme (NALS). We can neither rewrite or overwrite it. 3. Our charges for arranging and carrying out a gas safety check for a landlord are standard across the Lenwell branches and openly advertised. We welcome landlords wishing to use their own contractor and arranging the work themselves, although most landlords are happy to leave that to us. We have explained the apparent errors in your statements, how the double entry system works that put them right, and also that we are unable to ‘alter’ a statement once produced but will happily provide a balancing statement. However we cannot, nor will not, try to work ‘outside’ of HMRC’s system for accounting for non-resident landlords. For example, the record of rental income received by the letting agent or paid by the tenant should show the date and amount of each receipt or payment; the same for expenses; we cannot simply ‘remove’ them or change dates to suit. We are sorry that you still remain dissatisfied with the service we provide and the systems we, like other agents, have to utilise to comply with the tax regulations. However, we would be delighted to assist you again in the future and look forward to hearing from you should that ever be the case. We wish you all the best for the future.