If you receive rental income from UK property, you must complete the SA105 UK Property supplement as part of your HMRC Self Assessment tax return.
The SA105 UK Property pages are the supplementary pages of your Self Assessment return, used by individual landlords to declare rental income to HMRC. You need to fill them in if you received income from renting out a residential property or land you own in the UK, covering houses and flats let furnished or unfurnished as well as land. You report this income even if you let the property for only part of the year or if expenses exceeded income, in which case a loss should still be declared. If you jointly own a property, you declare only your share. Property let through a limited company is reported differently, so the SA105 is for individual landlords.
Allowable expenses reduce your taxable rental profit, and they must be incurred wholly and exclusively for the purposes of your property business. Typical deductible costs include letting agent fees, insurance, council tax, repairs, accountancy fees, and ground rent. A repair restores an asset to its original condition, while an improvement is capital expenditure and cannot be deducted from rental income. Keep receipts and records for every claim in case HMRC asks you to substantiate them. Bills you pay as the landlord, such as council tax during void periods, can generally qualify, and agent fees for tenant finding or management count in full. Finance costs such as mortgage interest follow separate Section 24 rules.
Under Section 24, individual landlords no longer deduct finance costs such as mortgage interest directly against rental income. Instead, landlords receive a 20% tax credit on qualifying finance costs, so the restriction reduces the value of interest relief, particularly for higher and additional rate taxpayers whose relief would previously have exceeded that credit. Qualifying finance costs typically include interest on mortgages and loans taken out to purchase the property. Because the credit is calculated at the 20% basic rate rather than your marginal rate, taxable rental profit can be pushed into a higher tax band. The Section 24 restriction applies to individuals; companies sit outside its scope.
For furnished residential lettings, capital allowances on items inside the dwelling are generally not available, so the main route is Replacement of Domestic Items Relief. This lets you claim the cost of like-for-like replacements of furnishings and appliances, such as a worn-out sofa, bed, washing machine or fridge, when you replace them in a furnished letting. The relief covers only the cost of an equivalent like-for-like item, so any extra spend on an upgrade beyond the equivalent model is excluded. The cost of disposing of the old item can be added to the claim. Initial furnishing is capital expenditure, and lettings that are not furnished do not qualify.
KAZAALBAIDA replaces spreadsheets with a single system for your property business: it tracks rental income and expenses across your properties, categorises costs against the allowable expense rules, and keeps a running record you can rely on at Self Assessment time. Logging everything year-round means fewer missed deductions and no last-minute receipt hunting. The platform calculates Section 24 tax credits automatically, applying the 20% tax credit to your qualifying finance costs so you never work the figures out by hand. It then generates a pre-filled SA105 summary, giving you organised, consistent totals to transfer into your Self Assessment return with confidence.
Complete guide to completing the SA105 UK Property supplement for HMRC Self Assessment. Covers allowable expenses, Section 24 mortgage interest restriction, furnished holiday lettings, and filing deadlines.
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