SA105 form
The SA105, formally titled "UK property", is the supplementary page of the Self Assessment tax return used to declare income from UK land and property. It forms part of the SA100 (the main return) and is where HMRC expects landlords to report rental income, allowable expenses, finance costs, and the resulting rental profit or loss. The form is published annually by HMRC alongside explanatory notes; the current version and notes for 2025/26 are available at gov.uk/government/publications/self-assessment-uk-property-sa105.
Who needs to complete it
The SA105 is required for any individual receiving rental income and other receipts from UK land or property, including income from furnished holiday accommodation in the UK or the European Economic Area. It is also used for reverse premium income. It should not be used for income from overseas property, that goes on the SA106, or for capital gains on property disposals, which are reported on the SA108.
Landlords whose gross property income is £1,000 or less in the tax year can rely on the property allowance and are not required to file a return at all, provided they have no other reason to file Self Assessment. Once income exceeds that threshold, reporting is required.
Paper form or online filing: an important distinction
The SA105 in its downloadable PDF form is technically only required if you submit your Self Assessment as a paper return. If you file online through HMRC's website or via compatible software, the equivalent property income pages are embedded in the online return, you do not download or attach a separate SA105 document. The data fields are the same and the format differs.
This matters because the deadlines differ. Paper returns must be filed by 31 October following the end of the tax year. Online returns have a deadline of 31 January. The vast majority of landlords filing today do so online, but the SA105 box numbers remain the reference points used in HMRC guidance and by accountants regardless of the submission method.
What the SA105 covers
The form is structured around the full property income calculation for the tax year. The main sections are:
Property details. The number of properties rented out, whether income was received jointly, and whether all property income ceased during the year.
Income. Total rents and other receipts from UK property (Box 5 for 2025/26). This includes rent, service charges passed through, and any other amounts received from tenants in connection with the letting.
Expenses. Total allowable expenses excluding finance costs (Box 19). This covers letting agent fees, insurance, repairs and maintenance (as distinct from improvements), accountancy costs, ground rent, and other costs wholly and exclusively incurred in connection with the letting. For a full breakdown of which costs qualify, see our rental property expense categorisation guide.
Finance costs. Total residential property finance costs (Box 26). This is where mortgage interest is entered, but crucially, this figure is not deducted from profit. Under Section 24, it is used to calculate the 20% tax credit applied later in the self assessment calculation. See our mortgage interest relief definition for how this works in practice.
Profit or loss. Net profit or loss from UK property (Box 31), which flows through into the main SA100 calculation.
The property allowance and when to ignore it
The SA105 includes a box to elect for the £1,000 property allowance instead of claiming actual expenses. If total expenses are less than £1,000, the allowance is simpler and produces the same or better outcome. If expenses exceed £1,000, which is almost always the case for anyone with a mortgage, an agent, or meaningful repair costs, claiming actual expenses will reduce the tax bill further. The allowance is optional, not automatic. Electing for it when actual expenses are higher is a common and costly mistake.
Cash basis versus traditional accounting
The SA105 includes a tick box to indicate whether you are using traditional (accruals) accounting rather than the cash basis. HMRC's default for most landlords is now the cash basis, under which income is declared when received and expenses when paid. A landlord who receives December rent in January reports it in the January tax year under cash basis; under accruals, they would report it in December. Most self-managing landlords with straightforward portfolios find cash basis simpler. The choice affects when income and expenses are recognised and should be applied consistently from year to year.
Jointly owned property
Where a rental property is owned jointly, most commonly with a spouse or civil partner, income and expenses are typically split 50/50 by default for HMRC purposes, and each owner completes their own SA105 section reflecting their share. Where the actual beneficial ownership split differs from 50/50, HMRC Form 17 must be filed to declare the actual proportions. Getting this wrong, particularly assuming that a tenancy agreement in one name changes the tax position, is a frequent source of error at self assessment.
The SA105 and Making Tax Digital
From April 2026, landlords with gross property and self-employment income above £50,000 must report to HMRC quarterly using Making Tax Digital (MTD) for Income Tax rather than through an annual Self Assessment return. The SA105 framework remains the conceptual basis for what is reported, but the mechanics shift: quarterly updates replace the single annual form, and a year-end declaration replaces the SA100 submission. The SA105 as a standalone document will become less relevant for most landlords as MTD rolls out, though it remains the filing mechanism for those below the MTD thresholds and for paper filers. See our Making Tax Digital hub for the full transition timeline and what it means for how you keep records today.
Use our rental income tax calculator to model your rental profit, Section 24 credit, and estimated tax position before completing your return.
Frequently asked questions
Do I need to complete the SA105 if I file online?
Not as a separate document. When filing Self Assessment online through HMRC's website or MTD-compatible software, the property income pages are built into the digital return. The SA105 PDF is the paper equivalent of those pages. The box numbers and data requirements are identical; only the submission format differs.
Can I use the SA105 for overseas property?
No. Overseas property income is declared on the SA106 (foreign income supplementary pages). UK and overseas property income must be kept separate and reported on the correct form.
Do I need a separate SA105 for each property?
No, the SA105 covers all UK residential property income in aggregate, unless there are distinct categories of letting (for example, a residential let and a furnished holiday let) which must each be declared separately on their own SA105 pages.
