Form

Self Assessment: UK property (SA105)

Use supplementary pages SA105 to record UK property income on your SA100 Tax Return.

Documents

UK property (2024)

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UK property notes (2024)

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UK property (2023)

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UK property notes (2023)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

UK property (2022)

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

UK property (2021)

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SA105_notes_worksheet_boxes_13_and_16

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SA105_notes_working_sheet_box_22

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SA105_notes_working_sheet_for_box_26_and_44

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SA105_notes_worksheet_boxes_38_and_41

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Details

Use the SA105 supplementary pages when filing your SA100 Tax Return if you received:

  • rental income and other receipts from UK land and/or property

  • income from letting furnished holiday accommodation in the UK or European Economic Area

  • premiums arising from leases of UK land

  • an inducement to take an interest in any property for letting (a reverse premium)

Do not use the SA105 to declare income from land or property overseas.

HS204: Limit on Income Tax reliefs

HS223: Rent-a-Room Scheme

HS251: Agricultural land

HS252: Capital allowances and balancing charges

HS253: Furnished holiday lettings

Updates to this page

Published 23 April 2014
Last updated 6 April 2024 + show all updates
  1. The UK property form and notes have been added for tax year 2023 to 2024. The form and notes for tax year 2019 to 2020 have been removed.

  2. The UK property form and notes have been added for tax year 2022 to 2023. The form and notes for tax year 2018 to 2019 have been removed.

  3. Links to GOV.UK within the UK property notes (2022) have been updated.

  4. The UK property forms and notes have been added for tax year 2021 to 2022. The form and notes for tax year 2018 have been removed.

  5. The UK property forms and notes have been added for tax year 2020 to 2021.

  6. The UK property forms and notes have been added for tax year 2019 to 2020.

  7. The UK Property form and notes have been added for tax year 2018 to 2019.

  8. The form and notes have been added for tax year 2017 to 2018.

  9. The form and notes have been added for tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. The 2015 to 2016 form has been added to this page.

  12. Added translation

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