The SA105 form: how to use it to pay tax on rental income

The SA105 form is a document you need to fill if you have to pay tax on income from property in the UK.

Use it for:

• rental income from properties in the UK (including Airbnb)
• income from letting furnished holiday accommodation in the UK or EEA

But not 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 it in?

You can find the SA105 form on this HMRC page:

1. select the year that you need the form for
2. download the SA105 form
3. print it and fill it in

If you usually file a Self Assessment tax return every year, then HMRC might also send it to you.

In any case, make sure you first read the “UK property notes” pdf for that tax year – it’s on the same HMRC page.

It will explain what each line item from the SA105 form means.

How do I submit it?

You need to attach it to your SA100 form – you can’t file it by itself.

Do I need to use it if I file my tax return online?

No.

You will only need to file the SA105 form if you decide to submit your tax return in paper format.

We don’t recommend it:

• the deadline for using the paper tax return is October 31st – for online tax returns is 3 months later (January 31st)
• it’s more complicated than the online version
• it also takes longer to arrive – so if you made a mistake it’s harder to correct.

At TaxScouts we can file your tax return online for you instead – and for a flat fee, regardless of how many types of income you have.