What is an SA105 form?
If you own property in the UK and need to pay income tax on it, you will need to fill out the SA105 form alongside your SA100 (main Self Assessment form).
Who should fill out the SA105?
The SA105 should be filled out if you receive:
- rental income and other receipts from UK land or property
- income from letting furnished rooms in your own home
- income from Furnished Holiday Lettings (FHL) in the UK or European Economic Area (EEA)
- premiums from leasing UK land
- inducements to take an interest in letting a property (a reverse premium) of over £1,000 (including any income from foreign property reported in the ‘Foreign’ pages).
Do not fill out this form for:
- income from other foreign properties
- income from REITs or peer-to-peer property loans
- or capital gains from selling property
How do I fill in the SA105?
You can find the SA105 form here. If you usually file a Self Assessment tax return every year, HMRC might also send it to you.
You will be asked to provide income from rented properties in two sections. In the first section, you can enter the total income from all furnished holiday lettings in the UK. In the second section, you can provide the total rent and income from other properties.
The HMRC also provides detailed SA105 guidelines for each item on the form.
How do I submit the SA105?
You can submit the SA105 alongside your SA100–it cannot be filed alone.
Do I need to use an SA105 if I file my tax return online?
No, you will only need to fill out the SA105 if you submit your tax return on paper.
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