Form

Self Assessment: UK property (SA105)

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

From:
HM Revenue & Customs
Published
23 April 2014
Last updated
6 April 2025 鈥� See all updates

Documents

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UK property notes (2022)

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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 2025 show all updates

  1. 皇冠体育app UK property form and notes have been added for tax year 2024 to 2025. 皇冠体育app form and notes for tax year 2020 to 2021 have been removed.

  2. 皇冠体育app UK property form and notes have been added for tax year 2023 to 2024. 皇冠体育app form and notes for tax year 2019 to 2020 have been removed.

  3. 皇冠体育app UK property form and notes have been added for tax year 2022 to 2023. 皇冠体育app form and notes for tax year 2018 to 2019 have been removed.

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

  5. 皇冠体育app UK property forms and notes have been added for tax year 2021 to 2022. 皇冠体育app form and notes for tax year 2018 have been removed.

  6. 皇冠体育app UK property forms and notes have been added for tax year 2020 to 2021.

  7. 皇冠体育app UK property forms and notes have been added for tax year 2019 to 2020.

  8. 皇冠体育app UK Property form and notes have been added for tax year 2018 to 2019.

  9. 皇冠体育app form and notes have been added for tax year 2017 to 2018.

  10. 皇冠体育app form and notes have been added for tax year 2016 to 2017.

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

  12. 皇冠体育app 2015 to 2016 form has been added to this page.

  13. Added translation

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