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Hi most definitely you would need to replace gaskets and if you talking of timing belt then i would recomend that you replace that as well as it could undo all your hard work if it snaps
Cant think of an engine builder that wouldnt want to use all new stuff
I know of a few "specialists" that do that (reusing old stuff), and its no one on here.
To be 100% sure speak to the guys doing the build, as me I`d want to make crystal clear it was done.
I`d also supply them a genuine timing belt set, and ask them to fit it. They won`t say no as they have to do it anyways.