An inventory lists and describes the condition of each item of furniture, furnishings (such as carpets, blinds and curtains), kitchen equipment and any other items supplied at the property (including exterior areas).
When you make an inventory, it's a good idea to photograph items showing the condition at the start of the tenancy (taking a note of who took the photograph and the date it was taken). This can help to avoid a dispute over the return of the deposit at the end of the tenancy as to the original condition of an item.
You're not legally required to provide an inventory for the tenant. But it's advisable to make an inventory and agree it with the tenant; this can help to avoid a dispute over the return of the deposit at the end of the tenancy.
You must give the tenant an inventory of all fixtures and fittings supplied at the property, and details of their condition. You must provide the inventory within 28 days of the tenancy start date (together with other required documents).