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:
- select the year that you need the form for
- download the SA105 form
- 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.
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?
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 £119, regardless of how many types of income you have.