Form detail
HMRC Form SA105
Self Assessment: UK Property (SA105)
Country
United Kingdom
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Self Assessment: UK Property (SA105)
Supplementary pages to the Self Assessment tax return (SA100) used to report income and expenses from UK property, including residential lettings, furnished holiday lettings, and rent-a-room income.
Who must file: Individuals who received income from UK property, including residential lettings, furnished holiday lettings (FHL), and certain rent-a-room income above the threshold. From 6 April 2025, FHL treatment has been abolished and standard property rules apply.
Practical overview
The April 2025 abolition of the furnished holiday lettings (FHL) regime removes the favourable treatment that previously allowed full mortgage interest deduction and capital allowances on FHLs. Landlords now use the same finance-cost basic-rate restriction as ordinary residential lettings under section 272A ITTOIA 2005. Cash basis is the default for property businesses below the entry threshold unless the landlord elects otherwise.
Practical steps
- Aggregate rents and other property income; allocate jointly held property by ownership share unless a Form 17 election applies.
- Apply the finance-cost basic-rate tax reducer for residential mortgage interest under sections 272A-272B ITTOIA 2005.
- Decide between cash basis and accruals; cash basis is the default below the threshold.
- Report any property losses and carry forward unrelieved losses to future years.
- Submit SA105 with the SA100 by the applicable Self Assessment deadline.
Due-date notes
Paper return deadline.
Timing: 31 October following the end of the tax year
Online return deadline.
Timing: 31 January following the end of the tax year
Penalty snapshot
Initial £100 penalty for late Self Assessment return, with additional daily and percentage-of-tax penalties for prolonged failures under FA 2009, Schedule 55.
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormHMRC SA100
- FormHMRC SA106
Primary sources
- Self Assessment: UK property (SA105) - GOV.UKVerified 2026-05-20
- Self Assessment tax returns - GOV.UKVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.