SA105 Form: Download, Online Filing & Key Changes for 2025

What is the SA105 Form?

The SA105 Form is an official document of HMRC that reports property income on self-assessment tax returns. Landars and property owners should use this form to report rental income, acceptable expenses, and any profit or loss from property investment. This applies to residential and commercial assets but does not cover the income of foreign property, which requires a separate form. SA105 helps HMRC to determine the correct tax liability based on rental earnings and deductions.

SA105 filing is necessary for landlords to follow tax rules and claim acceptable expenses such as hostage interest, repair, and maintenance. The form requires a detailed financial breakdown, including rental income, agency fees, insurance costs, and capital allowances, where applicable. An accurate SA105 ensures that landlords pay correct taxes and avoid punishment. People who file their self-assessment and filing returns online can complete the SA105 digitally, while those who submit a paper return will have to include it with the SA100 by the time limit of 31 October.

Who Needs to Use It?

Individuals who generate an income from property in the UK must complete the SA105 form. This comprises landlords who rent out residential, commercial, or vacant land. If you get rental income from a furnished vacation rental or an overseas property, you may also be required to fill out this form. The SA105 supplement is submitted with the main SA100 Self-Assessment tax return to disclose rental profits and claim allowed costs.

Even if your rental income is less than the £1,000 property allowance, you may still need to file an SA105 to claim costs beyond this limit. Common deductions include mortgage interest, repairs, insurance, and letting agent costs. Each owner of a jointly owned property is required to report their own revenue and spending shares. This form is used by HMRC to compute your taxable rental profit and ascertain your accurate tax obligation.

How Can I Access HMRC’s SA105 Form Online?

The official HMRC website offers the SA105 Form online. Taxpayers who log into their Government Gateway account can access it through the Self Assessment portal. The SA105 Form can be filled out using HMRC-approved tax software by those who file their returns electronically.

The SA105 Form can be downloaded in PDF format for individuals who would rather return items on paper. The form must be accurately completed and turned in by the deadline of October 31 for paper submissions or January 31 for online returns.

Where Can I Download the SA105 Form as a PDF?

You can download the SA105 Form PDF directly from the HMRC website under the self-assessment Section. This form is essential for landlords who earn rental income and require it to be declared on their tax returns. Always make sure that you download the latest version to follow the current tax rules. 

To reach the SA105 form, go to Gov.uk and search for “SA105 Tax Form PDF“. HMRC provides a printable version you can manually fill out or deposit online if digitally filed. Some third-party websites also offer downloads, but using the official government site is best to avoid old or incorrect versions. If you have complex fare income, it is appropriate to demand guidance from the tax professional.

What Are the Changes in the SA105 Form for 2025?

As of March 2025, HM Revenue and Customs (HMRC) has not yet released the SA105 form for the 2024-2025 tax year. Historically, the HMRC publishes the SA105 forms updated in April each year at the beginning of the new tax year. For example, forms for the 2023–2024 tax year were made available on 6 April 2024. Gov.uk While specific changes in the SA105 form for 2025 have not yet been confirmed, it is estimated that updates will align with comprehensive tax policy changes, such as the implementation of making tax digital (MTD) for income tax. 

The MTD has become mandatory for self-employed individuals and landlords from April 2026, with more than 50,000 pounds. The purpose of this initiative is to modernize tax reporting by keeping digital records and requiring quarterly submissions. To ensure compliance with upcoming requirements, taxpayers should be informed about these developments.

What Do the SA105 Notes Include and How Do They Help?

The SA105 notes a guide to completing the form correctly. They explain which income should be declared, acceptable expenses, and tax relief options. SA105 notes include some of the major areas involved:

•  Announcement of rental income from UK properties.
• Claiming expenses like maintenance, repair, and agent fees.
•  Understanding capital allowances for equipped holiday Rent room relief for loders. 
• Calculation of tax deduction on mortgage interest payment.

 These notes help taxpayers understand their obligations and avoid errors that may result in punishment.

Why is the SA105 Form Essential for UK Property Income Reporting?

The SA105 Form is important for the UK’s property income reporting as it allows HMRC to assess the tax liabilities of the landlords. SA105 Form online or paper SA105 Form Download PDF fails to submit to submit to the punishment and interest fee. For example, if a landlord fails to report rental income, HMRC can check and charge 15% to 100% unpaid tax.

Here is a comparison of penalties for late or inaccurate SA105 Form submissions: