Personal tax – form

Self Assessment: UK property (SA105)

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

Documents

UK property (2015)

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UK property notes (2015)

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UK property (2014)

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UK property notes (2014)

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UK property (2013)

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UK property notes (2013)

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

UK property (2012)

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If you use assistive technology and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

UK property notes (2012)

This file may not be suitable for users of assistive technology. Request a different format.

If you use assistive technology and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

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 for Traders

HS251: Agricultural Land

HS252: Capital allowances and balancing charges

HS253: Furnished holiday lettings