AST v SPT

Tax Planning and Financial

I was hoping some of you experts out their would be able to assist with the following:

I have several properties most with good tenants in, the original AST's have expired within the last six months and I have just let the tenancy's roll on.

A few of the good tenants are now requiring written confirmation regarding their tenancies being extended as the benefits agency do annual reviews and require proof that the tenant still resides at the property etc.

I am more than happy to provide the tenants with a letter stating that their tenancy's have now become Statutory Periodical Tenancy (SPT), within the letter I will also be required to state any rent increases that have occurred.

I do not wish to create new AST’s as I would then be required to place any deposits in the TDS, also even though my tenants are good at the minute you never know what’s round the corner and I do not wish to expose myself to being tied into a new six month contract if I don’t need to.

My questions being:

Q1-
To cover myself should I issue new Section 21 for each property as the original Section 21 (1) (b), dates have passed.

I am aware that even though the dates have passed, this does not invalidate the original Sec 21, but I am aware that a new Section 21 needs to be issued with every new tenancy as the creation of a new AST invalidates the original Sec 21,.

Q2-
Does a letter confirming that the tenancy has rolled in to a SPT constitute the creation of a new AST???

Q3-
In which case I am trying to establish which section 21 I should use?

Q4-
If I did a standard renewal letter dated 25th July 2007 (for arguments sake) what would be the earliest date I could use on the Section 21?

Many thanks in advance for any assistance provided in this matter.

Samantha