Two months in advance and S8 notices
The main purpose of the 2 month system is to reduce the loss when a tenant defaults on rent (and you have little chance of recovery. I realise it cannot be used as a deposit for damage/ lack of cleaning.
So, if the extra month paid effectively means that you can't issue an S8 until the tenant *owes* two months rent(counting the extra month as rent paid) as opposed to two months when due rent has not been paid, the landlord is no better off.
Any further thoughts/ advice?