Energy Performance Certificates (EPC)

My understanding is that a new EPC certificate will be required if the building is to be relet to a new tenant or under an existing tenant under a new tenancy/lease or if the building is to be sold, following the building/maintenance works. If, however the existing tenant remains in situ and there is no material change to the tenancy/lease then the next scheduled review of the EPC could reflect the changes undetaken.

Depends on what type of building, what type of certificate, and what kind of work!
For homes, you only need a certificate for the sale of the property - and it must be relevant, so although they may last ten years, if you have done work affecting the EPC you need a new one if or when you sell it.
For rented property, you need a new one with any change of tenant, so if you get new tenants after the work you will need a new certificate, whatever work is done.
For non-dom buildings, if the work involves the heating or extensive rebuilding or refurbishment, it needs a new certificate the same way a new building does, which I believe would be provided by the developer doing the work.
So if it is a display energy certificate (which are the only ones which need renewing annually, so I assume that is what you mean) if the works are such to need a new EPC, you need a new DEC too; otherwise you can leave it till the next annual renewal.

Do we need to review an energy performance certificate after any building/maintenance works that could impact on it's content? …or is it sufficient to review it on an annual basis if works have taken place??