SA105: Self Assessment UK property pages (2025 to 2026)

SA105 is not a return on its own. It is a set of supplementary pages that go with the main SA100 Self Assessment tax return. Use it if you received rental income or other receipts from UK land or property, income from letting furnished rooms in your own home, premiums from leasing UK land, or a reverse premium for taking an interest in a property you let.

Do not use SA105 for land or property overseas, which goes on the Foreign pages. Property income you get through a partnership goes on the Partnership pages. If letting rooms in your home amounts to a trade, such as a guest house or bed and breakfast, use the Self-employment pages.

HMRC's notes say that all property income up to £1,000, including foreign property, is exempt and does not need to be reported. The notes also say the furnished holiday lettings regime was abolished from 5 April 2025, so that income is now treated like other property income.

You can file your Self Assessment tax return online, where property is one of the sections of the online return, so you do not need the paper SA105. To file online for the first time you must register for Self Assessment, and you will need your Unique Taxpayer Reference (UTR).

If you file on paper, send the SA105 with your SA100 tax return. If you own and let a property jointly, put 'X' in box 3 and enter only your share of the income and expenses.

HMRC works out the tax you owe from what you report. You may have to pay interest and a penalty if you do not file and pay on time.

If your return is late, the penalties are £100 at first, then £10 a day after 3 months (up to £900), then 5% of the tax due or £300, whichever is greater, after 6 months and again after 12 months.

For the 2025 to 2026 tax year, HMRC must receive a paper tax return by 11:59pm on 31 October 2026. An online return must be submitted by 11:59pm on 31 January 2027.

You must pay the tax you owe by 11:59pm on 31 January 2027. If you register for Self Assessment after 5 October 2026, HMRC will give you a different filing deadline, 3 months from the date of its letter or email.

• Claiming the £1,000 property income allowance in box 20.1 and also deducting expenses. If you claim the allowance, you cannot deduct any allowable expenses or claim any other allowances on that income.
• Claiming capital costs as expenses. The cost of buying, selling, improving or altering property, equipment, furnishings or furniture cannot go in the expense boxes.
• Putting residential mortgage interest in the expense boxes. Residential property finance costs go in box 44, where they reduce your Income Tax instead.
• Claiming both Rent a Room relief and the property income allowance on the same Rent a Room income.
• Forgetting the private use adjustment in box 30 when a cost in boxes 24 to 29 was not solely for the letting.
• Reporting overseas property here. Land and property abroad belongs on the Foreign pages.

• Self Assessment: UK property (SA105)
• SA105 UK property notes (2026)
• File your Self Assessment tax return online
• Self Assessment tax returns: deadlines