The regulations specify that employers and the self-employed are responsible for all aspects of the portable electrical appliance in their place of work. They must ensure that equipment is used correctly and maintained.
In this sense and 'Employer' is seen as the people that are charged with the management of hospitals, schools, factories, hotels etc.
Companies that manufacture, repair, sell or hire out portable electrical equipment are also legally responsible for the safety of the items they supply.

Someone with both adequate knowledge and practical experience with electricity and its hazards should carry out the visual inspection and electrical testing. The person must also have a good understanding of the operating principles of the equipment being tested and have up to date knowledge of the relevant safety standards so they can make appropriate judgements.

When testing it is suggested that a controlled system be created for the testing of equipment which includes two types of records: A record of all equipment on the premises and a log sheet for each. The first step to correct logging is to make an accurate record of every single electrical equipment within the workplace: The serial number, Description, age and location of each appliance. Test date and initials of the tester should also be recorded on the register each time the item is tested. Secondly, each time a item is tested a log sheet should be completed by the tester including a description of every visual inspection and electrical test preformed, together with a pass/fail result for each test. 

The information supplied here is a guide the following publications are recommended to help you comply with the relevant legislations and safety standards to assess your obligations.

The Health & Safety Act 1974
HSE Guidance Note HS(R)25
memorandum of Guidance on the Electricity at work Regulations 1989' (Tel:01787 881165)
HS(G)107 'The maintaining of Portable and Transportable Electrical equipment'
IND(G)160L 'Maintaining Portable Electrical equipment in offices and other low risk environments'
IND(G)164L 'Maintaining Portable Electrical Equipment in Hotels and Tourist Accommodation'
Federation of Electronic Industries (FEI -Tel: 0207 3312000) 'recommendations for periodic Safety checks for business Equipment'
The Institution of Electrical Engineers (IEE - Tel: 01438 313311) 'Code of Practice for In-service Inspection of Electrical Equipment'