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The SA105 is a form that you need to attach to your main SA100 Self Assessment document if you want to declare and pay tax on rental income from properties either in the UK or from furnished holiday lettings in the EEA (European Economic Area).
For rental income from any other countries you would use the SA106 form (foreign income).
To submit it, first download it, then fill it in and mail it by post before October 31st, together with the SA100 form.
Of course, if you submit your Self Assessment tax return online, then you don’t need to do this – plus you can wait until January 31st to file your tax return.
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