Gear oil needs changed regardless of hours if it's been 12 months. You can get new Tohatsu washers for the fill and drain plugs from a dealer. Inexpensive but worth changing if current washers look tired. Yamlube or Quicksilver gear oil is perfect.
The impeller can be changed every other year. I used to do it annually but have moved to every 2 years. Again this is personal choice, but if in doubt as to when it was last changed, then do it. There's a woodruff key on the drive-shaft, so grease this before seating the new impeller. Remember to grease the water pump housing lightly and turn impeller clockwise. Grease the gearbox bolts before reattaching.
Pull-start cord. This is my take on it - it's difficult to determine condition purely by visual check. I'd replace so you know its good for the season. Bit fiddly but easy enough once tension on pull cord spring has been isolated.
You can check the thermostat. You'll need a new gasket if you remove. Again, relatively inexpensive to purchase. Sometimes the water channel here gets salted up, and good opportunity to inspect condition.
Electric wise, check the bullet connectors for tightness. You can lightly grease the male and female connectors.
Get yourself a grease pump and grease all the nipples on the outboard.
Check the zinc anodes on the outboard. Replace any if particularly corroded. Might be a small one inside thermostat housing, under the anti cavitation plate near the propeller, and one under the outboard saddle.
Remove propeller, check rubber bushing condition, grease prop shaft, add castle nut and thrust washer. Use a new stainless steel split pin.
Is that with or without VAT?