The final account should identify the relevant deposits and property outgoings, and show how the outgoings are apportioned between vendor and purchaser. Receipts for the relevant deposits and outgoings can support an apportionment account, according to the Estate Agents Authority. The Authority also states: “All outgoings shall be apportioned between the vendor and the purchaser.”
What to check
A practical review can focus on three elements:
| Account element | What to check |
|---|---|
| Relevant deposits | Whether each relevant deposit is identified and a receipt is available to support it. |
| Relevant property outgoings | Whether each relevant outgoing is identified and a receipt is available as supporting evidence. |
| Vendor–purchaser allocation | Whether the account shows how the outgoings are apportioned between vendor and purchaser. |
These are review points, not a prescribed account template. The cited material does not specify a particular form, wording, or row order.
What must still be confirmed
The cited material does not state a complete list of relevant property outgoings, a method for calculating the apportionment, a required account format, or a deadline. It also does not determine whether a particular sale agreement requires additional account lines or supporting documents.
Those transaction-specific points should be checked against the sale documents and confirmed with the solicitor or estate agent handling the transaction. The answer supported by the cited material is therefore focused: the final account should show the relevant deposits and outgoings, use their receipts as support, and make the vendor–purchaser apportionment of outgoings clear.