Are the costs of the inventory of fixtures the responsibility of the tenant or the owner?

In the United Kingdom, the inventory of fixtures is carried out by independent agencies and the costs are systematically divided equally between the tenant and the owner.

Generally, the lease stipulates that the landlord is responsible for the inventory costs at the entry of the lease, and the tenant for the inventory costs at the exit of the lease - or vice versa.

Upon receipt of the inventory report, the tenant has 7 days to add their comments and notify them to the owner. When the tenant leaves, it is this report that will be used as a basis for calculating the financial compensation to the owner in the event of damage observed.