SA105 UK Property Form

Who should complete SA105 UK Property tax returns form

You can use UK property form SA105 to report any UK rental and letting income in your tax returns. You may also need to complete the UK Property forms if you let furnished rooms in your own home during the tax year of returns.

To use the SA105 UK property form within Andica Self Assessment software for individual tax payers returns, while you are within the 'What makes up your Tax Return' screen, select the check-box for Question 4 - UK property. Complete the UK property section if during the tax year you received:

  • Rental income and other receipts from UK land and property
  • Income from letting furnished holiday accommodation
  • Premiums arising from leases of UK land
  • An inducement to take an interest in any property for letting (a reverse premium)

If your letting and receipt of rental income amounted to a trade – for example, because you provided meals and other services – you will need the Self-employment forms SA103S or SA103F. But use the Self-employment pages for any income from:

  • Canals, inland navigations and docks
  • Mines and quarries, including sandpits, gravel pits and brickfields
  • Rights of markets and fairs, tolls, bridges and ferries
  • Farming, market gardening or other commercial occupation of land
  • Hotels and guest houses
  • Letting furnished accommodation in your home that amounts to a trade, for example, if you run a guest house or offer bed and breakfast, rather than just taking in a lodger
  • Way leaves if the land to which the way leave relates is used in your trade.

Use other pages of your Tax Return for any income from:

  • Way leaves if the land to which the way leave relates is used neither in your trade nor in your rental business (Other Income box 15 on SA100)
  • Post-cessation receipts (that is rental income received after the rental business has ceased, which has not previously been taxed) (box 14 on SA101 Additional Information form)
  • Real Estate Investment Trust dividends and distributions (Other Income box 15 on SA100)

If your land or property is abroad, use the SA106 Foreign forms and if you receive property income as part of your income from a partnership, use the SA103F Partnership Full form.

You can use SA105 notes to assist with information on how to complete the UK Property form.

Andica Self Assessment Tax Returns Software for Individual tax payers provides features for completion of SA105 UK properties forms along with SA100 Main tax return and all other supplementary forms.