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Just the first year, or the six months he has to live in the property. If he hasnt kept them, perhaps he can go back and request copies from providers etc. As to your question, I dont know how many audits are done, but they would generally be triggered by another government agency holding...

If he is worried, he just needs to keep evidence of his residency. This includes electoral roll information, any mail addressed to that address, bills in his name, licence address details etc etc. Having not used much power wont be an issue, having the power in someone else name will be.