The SA105 is a supplementary page to the paper version of the Self Assessment tax return form. You should include an SA105 form if you are a landlord and need to report property income to HMRC.

In a nutshell, an SA105 form is used by anybody who needs to inform HMRC about income they’ve earned from property during the tax year, including:

• Renting out UK properties or land, which includes short-term, long-term, and rental income from Airbnb
• A furnished holiday letting (FHL) in the UK or EEA.

When you don’t need to submit an SA105:

As ever, there are some exceptions, and an SA105 shouldn’t be used to report:

• Capital Gains following the sale of a property. You should include these in your Self Assessment return using an SA108 form instead.
• Property income from any other foreign accommodation
• Income you have earned through real estate investment trusts (REITs) or peer-to-peer property loans

There are two sections to an SA105 form, so you’ll need to pick which one is relevant to you or fill in both, if applicable.

• The first section is used to detail any earnings made through a furnished holiday letting (FHL) in the UK
• The second section is where you need to declare the total rent (income) made from any other properties

An SA105 form is a separate document submitting in addition to your SA100 paper-based Self Assessment tax return. You only need to file an SA105 form if you submit your tax return in paper format.

Simply download the SA105 form from HMRC’s website, print it out, fill it in, and then post your return to the address shown on the form.

Don’t forget: The deadline for submitting a paper return is earlier than it is for the online version, so make sure your tax return is with HMRC before 31st October if you’re submitting via post. Failing to do so risks being slapped with a late submission penalty.

Learn more about our online accounting services for property managers, including support for your Self Assessment. Call 020 3355 4047 and get an instant online quote.