This is to prevent inadvertently creating a 6 month periodic tenancy. Repeatedly accepting 6 months rent in advance could imply a 6 month periodic tenancy has been granted and therefore would require a 6 month notice period for possession.
The periodic tenancy arising after the end of the fixed term will take it’s period from the last rental period for the fixed term (Section 5 Housing Act 1988 and Superstrike Ltd. v. Rodrigues (2013) EWCA Civ 669).
By granting a 7 month fixed term tenancy and taking 6 months rent in advance and allowing the rent for the last month to be paid at the end of the 6 months ensures the tenancy becomes monthly periodic and not 6 monthly periodic.
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