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SA105UK property pages

Last reviewed 14 October 2026 · How Tax Letters checks its facts

In short

GOV.UK says to use the SA105 supplementary pages when filing your SA100 Tax Return if you received rental income and other receipts from UK land and/or property.

“Use the SA105 supplementary pages when filing your SA100 Tax Return if you received: … rental income and other receipts from UK land and/or property”

GOV.UK: Self Assessment: UK property (SA105) · checked 14 October 2026

Information, not advice: this page reports what HMRC, GOV.UK and the bodies named publish about SA105. Each fact has its source and the day it was checked beside it.

What it is

GOV.UK says the SA105 supplementary pages are also for income from letting furnished holiday accommodation in the UK or European Economic Area, premiums arising from leases of UK land, and an inducement to take an interest in any property for letting (a reverse premium).

“Use the SA105 supplementary pages when filing your SA100 Tax Return if you received: … income from letting furnished holiday accommodation in the UK or European Economic Area … premiums arising from leases of UK land … an inducement to take an interest in any property for letting (a reverse premium)”

GOV.UK: Self Assessment: UK property (SA105) · checked 14 October 2026

What it asks

GOV.UK says not to use the SA105 to declare income from land or property overseas.

“Do not use the SA105 to declare income from land or property overseas.”

GOV.UK: Self Assessment: UK property (SA105) · checked 14 October 2026

GOV.UK's tax return forms page says you might need to fill in more sections, known as 'supplementary pages', if you are telling HMRC about certain types of income. It lists the SA105 supplementary pages for UK property income.

“You might need to fill in more sections, known as ‘supplementary pages’, if you’re telling HMRC about these types of income: … UK property income - SA105 supplementary pages”

GOV.UK: Self Assessment tax return forms · checked 14 October 2026

How to send it or apply

GOV.UK's guidance on completing the tax return, which lists SA105: UK property among its supplementary forms, says you can file your tax return online and do not have to complete it all at once.

“You can file your tax return online … you do not have to complete it all at once … SA105: UK property”

GOV.UK: Complete your Self Assessment tax return for the last tax year · checked 14 October 2026

Free help and HMRC contacts

For Self Assessment queries about returns, payments, replacements or notices, GOV.UK's general enquiries page gives the number 0300 200 3310 and links to information about call charges. The page does not name SA105.

“Call HMRC if you have a query about: … your Self Assessment returns, payments, replacements or notices … Telephone: 0300 200 3310 … Find out about call charges”

GOV.UK: Self Assessment: general enquiries · checked 14 October 2026

Free help first

These routes are described by GOV.UK, TaxAid and Citizens Advice themselves.

  • HMRC's extra supportHMRC offers extra support if your health condition or personal circumstances make it difficult to contact HMRC, for example a mental health condition, financial hardship or being treated in hospital.
  • Someone to deal with HMRC for youYou can authorise a friend, relative or voluntary organisation to talk to HMRC for you and help you fill in forms.
  • TaxAidTaxAid helps people with tax problems who cannot pay for advice. Tax Help for Older People merged with TaxAid in July 2025.
  • Citizens AdviceCitizens Advice gives confidential advice online, over the phone and in person, for free.