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How to fill in SA105 — the UK property pages of a Self Assessment return

Form SA105 is the UK property supplement to HMRC's Self Assessment tax return (SA100) — two pages covering how many properties were let, a separate profit/loss calculation for furnished holiday lettings, ordinary property income and expenses, and the boxes that convert those into a taxable profit or loss.

For a personal representative, it reports the deceased's own rental income from 6 April of that tax year up to the date they died — never the rental income the estate itself collects during the administration period that follows, which is a different filing (SA900/SA903, or informal reporting for a smaller estate).

This walkthrough covers which vehicle actually applies to which slice of rental income, the property details and joint-letting boxes, the furnished-holiday-lettings calculation, ordinary property income and expenses, and the boxes — including residential finance costs at box 44 — that turn those figures into a taxable profit or loss.

✓ Official source checked 23 August 2026 · GOV.UK last revised this form 6 April 2026SA105 on GOV.UK
Free
United KingdomInformational, not legal or financial adviceOfficial source: GOV.UK
Official form · always current

This is the same official SA105 file HM Revenue & Customs publishes on GOV.UK — the link below fetches the current version live from GOV.UK the moment you click it, so it can never go out of date.

Current version: April 2026 · confirmed on GOV.UK 23 August 2026

This walkthrough takes SA105 field by field, for the version a personal representative fills in on a deceased landlord's behalf. It only covers rent up to the date of death — rental income the estate itself collects afterwards, during administration, is reported through SA900/SA903 or informally, never on SA105.

The thing most people get wrong
The £1,000 property income allowance (box 5.1 for furnished holiday lets, box 20.1 for ordinary property income) is mutually exclusive with itemised expenses on that SAME income — claiming the allowance means boxes 6–10 or 24–29 must be left blank for that income stream, not filled in as well.

And for anyone still treating mortgage interest the pre-2020 way: residential property finance costs are not a deductible expense in boxes 24–29 at all. They go in box 44 instead, as the basis for a basic-rate tax reduction — entering them as an ordinary expense understates the taxable profit under the current rules.
The form, in summary
Valoren
SA1052 pages45 fields guided
With Valoren35 minutes
Without Valoren2–3 hours
pulling rent statements and expenses together, and working out whether the property income allowance or itemised expenses gives the better result
Deadline
31 Oct / 31 Jansame SA100 dates —
deceased's stub period only
Who Files
Executorfor the deceased's final
pre-death return only
£
Fee
Freeattaches to
SA100, no fee
Filed with HMRC
Draws from your Estate File
the records this form is built from
PersonalFinancial Accounts·Property Folio·Digital Access Map·Asset Inventory·Income & Outgoings·Civil Dossier·Policy Index·Legal Instruments·Medical Abstract·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·Personal Record·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·PersonalFinancial Accounts·Property Folio·Digital Access Map·Asset Inventory·Income & Outgoings·Civil Dossier·Policy Index·Legal Instruments·Medical Abstract·Succession Plan·Digital Legacy Registry·Business Interests & Directorships·Funeral & Committal Wishes·Dependent Care & Handoff·Personal Record·RegistryMaster Registry·Renewal Register·People, Authority & Contacts·Designated Places·Kinship & Succession Map·SecureAccess Controls·Recovery Routes·Custody & Contingency·EventsDeath & Estate Activation·Incapacity & Medical Proxy·Absence & Continuity Cover·Access Loss & Identity Recovery·Legal Dispute & Evidence Protocol·Theft & Asset Compromise·Property Damage & Incident Response·Relocation & Address Update Protocol·Separation & Custody Documentation·Business Interruption & Continuity·
Legal basisStatute

Neither SA105 nor HMRC's own 'UK property notes' (2025 edition) cite a statute or section number anywhere on the form — this is unusual among the SA supplements, and worth knowing before quoting a section number to a client as if HMRC printed it. The ITTOIA 2005 Part 3 citation above is independent sourcing from legislation.gov.uk and HMRC's internal manual, offered as background legal grounding, not as something the form itself states.

SA105 doesn't create its own filing duty either — like every SA supplement, it attaches to SA100 and the underlying obligation is section 8 of the Taxes Management Act 1970, which only bites once HMRC has issued a notice to file.

For Valoren's audience, the critical distinction is which SLICE of rental income SA105 actually covers: the deceased's own pre-death income, reported on their FINAL SA100 return. Rental income the estate itself receives AFTER death, during administration, is not SA105's territory at all — see Section 1 below.

Section by section

The form, section by section.

Before you start, you’ll need:
  • Who Files — This needs a two-part answer, because the obvious assumption — that a personal representative reports the estate's rental income on SA105 — is not quite right. Part one: if the deceased had UK rental income in the tax year they died, up to the date of death, the personal representative completes the deceased's FINAL SA100 + SA105, covering 6 April to the date of death only. That is a genuine SA105 use case. Part two: rental income the ESTATE itself receives AFTER death, while it's being administered, is NOT reported on SA105 at all — see Section 1.
  • 2 pages · 45 fields guided
  • Draws from your Estate File — Financial Accounts, Property Folio
Section 1

Before you start — is SA105 even the right filing

This is the question that matters most for Valoren's audience, and it's easy to get wrong: SA105 covers only ONE slice of a deceased landlord's rental income.

Confirm which slice you're actually dealing with before opening the form.

What SA105 covers: the pre-death stub period only

If the deceased had UK rental income in the tax year they died, up to the date of death, the personal representative completes the deceased's own FINAL SA100 + SA105 — covering 6 April of that tax year to the date of death, and no later.

This is a genuine, common SA105 use case for an executor.

What SA105 does NOT cover: post-death income during administration

Rental income the ESTATE itself receives after death, while it's being administered, is not reported on SA105 at all — this is the mistake to avoid.

For a 'complex' estate — tax liability over £10,000 for the whole administration period, OR estate value over £2.5 million at death, OR asset disposals by the personal representatives exceeding £500,000 in any tax year — the personal representative registers the estate for Self Assessment and files SA900 (Trust and Estate Tax Return) with its own property supplementary page, SA903 (Self Assessment: trust and estate UK property), a separate, differently-numbered form.

For a non-complex, more modest estate, income and gains are typically reported once at the end of administration, through informal correspondence with HMRC, rather than any numbered SA form.

One SA105 per tax year the deceased was letting

If the deceased owned rental property for several tax years before death, only the FINAL year's SA105 is the death-year one — earlier years, if not already filed, follow the same SA105 process but aren't specific to the death itself.

No SA105-specific deadline

SA105 follows whatever deadline applies to the SA100 it attaches to: 31 October for a paper return, 31 January online — there's no separate date for the property page itself. The notes do flag 31 January as the date to tell HMRC if no return turns out to be needed at all.

This is the question that matters most for Valoren's audience, and it's easy to get wrong: SA105 covers only ONE slice of a deceased landlord's rental income.

HM Revenue & Customs (HMRC) · SA105
Section 2

UK property details — boxes 1–4

Four short boxes that set the shape of everything that follows: how many properties, whether letting has ended, whether any income is jointly owned, and whether Rent a Room relief simplifies the rest of the form away.

Box 1 — number of properties rented out

A simple count of how many UK properties generated rental income in the year.

Box 2 — income ceased, and won't resume

Tick this if all property income ceased in the tax year and won't resume in the next one — for a death-year return, this will often be the case, and can flag a possible Capital Gains Tax summary requirement alongside it.

Box 3 — jointly-let property

Tick this if any of the income is from a jointly-let property. Only the deceased's OWN SHARE of the income and expenses goes on this form.

Spouses and civil partners living together are taxed on an equal 50/50 split by default, unless a Form 17 'Declaration of beneficial interests in joint property and income' was filed to apportion it differently.

Box 4 — Rent a Room relief

Tick this if claiming Rent a Room relief and gross rents were £7,500 or less (£3,750 if let jointly). If this is ticked and it's the only letting income, the rest of the UK property pages don't need completing at all.

Four short boxes that set the shape of everything that follows: how many properties, whether letting has ended, whether any income is jointly owned, and whether Rent a Room relief simplifies the rest of the form away.

HM Revenue & Customs (HMRC) · SA105
Section 3

Furnished holiday lettings — boxes 5–19

A self-contained profit/loss calculation for furnished holiday lettings (FHL) in the UK or EEA, kept separate from ordinary rental income because FHL status carries different Capital Gains Tax reliefs and capital allowances.

Income and the property income allowance

Box 5 is income — rent plus any charges for services provided to tenants. Box 5.1 is the £1,000 property income allowance, mutually exclusive with claiming expenses on this same income. Box 5.2 flags whether traditional accounting, rather than the cash basis, was used.

Costs, boxes 6–9

Rent, repairs, insurance and services costs; loan interest and other financial costs; legal, management and professional fees; and other allowable expenses.

Adjustments, boxes 10–12

Box 10 is a private-use adjustment. Box 11 is balancing charges, with sub-boxes for the electric charge-point allowance and the zero-emission car allowance. Box 12 is other capital allowances.

Reaching the FHL profit or loss, boxes 13–17

Box 13 is the adjusted profit for the year, worked out via a sheet in the notes. Box 14 is any loss brought forward and used against this year's profit. Box 15 is the resulting taxable profit. Boxes 16–17 cover a loss instead — the loss for the year, and the total carried forward.

Boxes 18–19 — EEA businesses and the period-of-grace election

Box 18 flags an FHL business based in the EEA rather than the UK — separate pages are needed for a UK FHL business and an EEA one. Box 19 makes a 'period of grace' election, for a property that qualified as FHL last year but not this one.

HM Revenue & Customs (HMRC) · SA105
Section 4

Ordinary property income and expenses — boxes 20–29

Everything that isn't a qualifying furnished holiday letting: rent, ground rents, licensing fees, mooring and sporting-rights income, and the costs of earning it.

Box 20 — total rents and other property income

Rent, licensing fees, land income, furnished/unfurnished/commercial lettings, rent charges and ground rents, waste-tipping income, caravan or houseboat mooring income, sporting rights, and film-crew payments — but not FHL income, or REIT/PAIF dividends, which are declared elsewhere.

Box 20.1 — the property income allowance again

The same £1,000 mechanism as box 5.1, mutually exclusive with itemising expenses on this income. Box 20.2 flags whether traditional accounting was used.

Boxes 21–23 — tax already deducted, and lease premiums

Box 21 is tax already taken off box 20 income — relevant to non-resident landlords only. Box 22 is a premium for granting a lease under 50 years, apportioned between capital and income via a working sheet. Box 23 is reverse premiums and inducements.

Boxes 24–29 — the expenses

Rent, rates, insurance and ground rents; property repairs and maintenance; non-residential property finance costs (loan or alternative-finance costs — full deduction here applies to NON-residential property only; residential finance costs go in box 44 instead, see Section 5); legal, management and other professional fees; costs of services provided, including wages; and other allowable property expenses. If total property income (including FHL) is under £90,000, these can simply be totalled rather than itemised line by line.

Everything that isn't a qualifying furnished holiday letting: rent, ground rents, licensing fees, mooring and sporting-rights income, and the costs of earning it.

HM Revenue & Customs (HMRC) · SA105
Section 5

Calculating taxable profit or loss — boxes 30–45

The boxes that turn income and expenses into the figure HMRC actually charges — including box 44, where residential mortgage interest belongs instead of the expenses list above.

Adjustments, boxes 30–37

Private-use adjustment; balancing charges; the Annual Investment Allowance; the Structures and Buildings Allowance (with Freeport/Investment Zone and electric charge-point sub-boxes); the zero-emission goods vehicle and zero-emission car allowances; all other capital allowances; the cost of replacing domestic items (residential, non-FHL lettings only — replacement items, not first-time provision); and the Rent a Room exempt amount.

Reaching taxable profit, boxes 38–43

Box 38 is the adjusted profit for the year, worked out via a sheet in the notes. Box 39 is a loss brought forward and used against this year's profit; box 40 is the resulting taxable profit. Boxes 41–43 cover a loss instead — the adjusted loss, any amount set against this year's total income (HMRC's own notes call this 'unusual', available only for agricultural expenses or capital allowances, capped at the greater of £50,000 or 25% of adjusted total income), and the total carried forward.

Box 44 — residential property finance costs

Mortgage or loan interest on RESIDENTIAL lettings goes here, not in the expenses boxes above. Since the Section 24 restriction, this is no longer a deductible expense — it generates a basic-rate tax reduction, calculated separately from the profit figure itself.

Treating residential mortgage interest as an ordinary expense in boxes 24–29 is the old, pre-2020 practice, and understates the taxable profit under the current rules.

Box 45 — unused finance costs brought forward

Any residential finance costs left over from earlier years that couldn't be used yet, carried forward into this year's calculation.

The boxes that turn income and expenses into the figure HMRC actually charges — including box 44, where residential mortgage interest belongs instead of the expenses list above.

HM Revenue & Customs (HMRC) · SA105

Many people file SA105 themselves — that is what this walkthrough is for. If the situation behind it has stopped being simple — beyond what a careful person can safely do alone — Signum, Valoren’s own specialist desk, can take it on, and we say so plainly: it starts with a free intake, and if you do not need us, we will tell you. Prefer an independent adviser? STEP and the Chartered Institute of Taxation both keep public member directories, and neither pays Valoren a referral fee.

FAQ

SA105 questions, answered.

SA105 is the UK property supplement to the main SA100 Self Assessment return. It reports rental income and expenses — for furnished holiday lettings and ordinary property income separately — and calculates a taxable profit or loss.
No. SA105 only covers the deceased's OWN rental income up to the date of death, filed as part of their final SA100.

Rental income the estate itself receives afterwards, during administration, is a different filing — SA900 with its SA903 property page for a 'complex' estate, or informal reporting for a smaller one.
By three thresholds, any one of which is enough: tax liability over £10,000 for the whole administration period, estate value over £2.5 million at death, or asset disposals by the personal representatives exceeding £500,000 in any tax year. A complex estate registers for Self Assessment and files SA900 + SA903; a non-complex estate typically reports income and gains once, at the end of administration, through informal correspondence with HMRC rather than a numbered SA form.
No — not on the same income. The allowance (box 5.1 for furnished holiday lettings, box 20.1 for ordinary property income) is mutually exclusive with claiming actual expenses on that income stream. Claim whichever gives the better result, but not both together.
Not in the expenses boxes (24–29) for a residential letting — it goes in box 44, residential property finance costs, which generates a basic-rate tax reduction rather than reducing the profit figure directly. This is the post-Section-24 rule; treating mortgage interest as an ordinary deductible expense is the old, now-incorrect practice.
Furnished holiday lettings (boxes 5–19) are kept as a self-contained profit/loss calculation because they carry different Capital Gains Tax reliefs and capital allowances from ordinary letting. Everything that isn't a qualifying FHL — most residential and commercial lettings — goes through the ordinary property income and expenses boxes (20–29) instead.
No — only the deceased's own share, unless a Form 17 declaration apportioned it differently. Spouses and civil partners living together are otherwise taxed on an equal 50/50 split of jointly-held property income by default.

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Where this fits

SA105 is one form. The file behind it is the rest.

Every figure on SA105 traces back to the deceased's own rent statements, letting agent accounts and property records, for the period up to the date of death only.

The Financial Accounts record holds the bank and rental-income detail; Property Folio holds what was owned, how it was let, and to whom — both ready to check against whichever box HMRC's SA100 letter is asking for.

HM Revenue & Customs (HMRC)45 fieldsFree to file — it's a supplement to SA100, not a separate submission with its own fee35 minutes with Valoren
Attaches to the main return

This is a supplementary page. It's filed together with the main Self Assessment return, not on its own.

The main return — SA100
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