Inventory for tenants second AST

Tenancy Types and Management

I have a AST tenant and I intend to issue a new AST (their second year) at a slightly higher rent for another 12 months. The deposit is protected by the TDS insurance scheme. How do I handle the inventory for the second year. I have been told that I should create a new inventory for the new AST else it would not hold up in court. If I do this, how do I deal with any dilapidation above wear and tear caused by the tenant? How should this be entered on the new inventory? We usually take photo and video to supplement the written inventory, but of course this would record the property in substandard state as the tenant would not have had a chance to put it right, or have agreed for me to do it. What is the best way to deal with this situation?