The Association of Residential Managing Agents have, together with the Association of Chartered Certified Accountants, the Royal Institution of Chartered Surveyors, the Institute of Chartered Accountants of England and Wales (and their sister body in Scotland), have published non-statutory best practice guidance on how to account for service charges, their tax treatment, the rights of leaseholders to see certain documents, etc. It’s an impressive piece of work which has been over a year in the making and, best of all, is available to download for free, here.