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What is SA105 (UK property pages)?
The SA105 is the UK property section of the Self Assessment tax return. Landlords use it to report rental income, allowable expenses, finance costs and any losses from UK property.
Why it matters to landlords
It has boxes for rent received, expense categories such as repairs and agent fees, residential finance costs (which get the basic rate reduction instead of being deducted) and losses carried forward.
If you own property jointly, you enter your share only. Furnished holiday lets used to have their own section, but that regime ended in April 2025.
Your figures for the SA105 come straight from your rent and expense records, so tidy records make it quick to complete.
Allowable expenses for landlords →