How to do a tax return for rental income: the SA105 property pages

In England, Scotland, Wales and Northern Ireland, rental income is reported through UK Self Assessment because Income Tax on property income is UK-wide; Scottish rates affect the income bands, not which HMRC forms a landlord uses. The practical split is simple: file online where you can, and use the SA100 main return with SA105 UK property pages for UK rental income.

How do you do a tax return for rental income online?

To do a tax return for rental income online, register for Self Assessment if this is your first return, wait for your Unique Taxpayer Reference, sign in to HMRC’s online Self Assessment service, and report the rental income as part of your Self Assessment tax return.

HMRC says, “You must register for Self Assessment before using this service if you’re filing for the first time,” and its online service covers people who “receive income from renting out a property.” Online filing is the normal route for Rental income Self Assessment: HMRC says, “You can file your tax return online — 97% of people already do it this way.”

It also gives you three extra months compared with paper filing and lets you save and return later. If HMRC’s service cannot handle your case, HMRC says to “Use commercial software or download or request other forms instead.” Abodient’s SA105 prep pack does the heavy lifting: it lays the year’s rental figures out as HMRC’s property pages, box by box, from the income and expenses you have recorded, ready to copy into the online return or hand to your accountant.

Which Self Assessment forms do landlords need for the 2025 to 2026 tax year?

For the 2025 to 2026 tax year, landlords with UK rental income need the SA100 main Self Assessment tax return plus the SA105 UK property pages; add SA108 if you sold property and need to report capital gains, and use SA106 instead for overseas property income.

HMRC says to “Use the SA105 supplementary pages when filing your SA100 Tax Return,” and separately says, “Do not use the SA105 to declare income from land or property overseas.” A landlord Self Assessment tax return form for 2026 therefore means SA100 plus the relevant supplementary pages, not a standalone SA105-only return; the SA100 form 2026 PDF exists mainly for paper filing, but online filing is HMRC’s main route.

Two SA105 points trip landlords up. First, the £1,000 property income allowance and expenses are alternatives: “If you claim the property income allowance, you cannot deduct any allowable expenses or claim any other allowances on this income.” Second, furnished holiday lettings no longer have their own regime from 2025 to 2026, so their income goes on the ordinary SA105.

Last reviewed November 2026.

Sources

• HMRC, Self Assessment online service — “You must register for Self Assessment before using this service if you’re filing for the first time.” Source
• HMRC, Self Assessment online service — “are not self-employed but you still send a tax return, for example because you receive income from renting out a property” Source
• HMRC, Self Assessment SA100 guidance — “You can file your tax return online — 97% of people already do it this way.” Source
• HMRC, Self Assessment online service — “Use commercial software or download or request other forms instead.” Source
• HMRC, Self Assessment UK property SA105 — “Use the SA105 supplementary pages when filing your SA100 Tax Return” Source
• HMRC, Self Assessment UK property SA105 — “Do not use the SA105 to declare income from land or property overseas.” Source
• HMRC, Self Assessment capital gains summary SA108 — “Use the SA108 supplementary pages when filing your SA100 Tax Return to record capital gains and losses.” Source
• HMRC, UK property notes 2025 to 2026 — “If you claim the property income allowance, you cannot deduct any allowable expenses or claim any other allowances on this income.” Source
• HMRC, UK property notes 2025 to 2026 — the notes say furnished holiday lettings no longer have a separate tax regime for the 2025 to 2026 SA105 property pages. Source