What is the SA105 UK property form?
The SA105 supplementary pages record UK property income on your SA100 tax return. HMRC says to use them for rental income and other receipts from UK land or property, premiums from leases of UK land, and an inducement to take an interest in a property for letting. Overseas property goes elsewhere.
Figures checked against gov.uk on . General information, not tax advice.
What belongs on the SA105
The page covers rents and other receipts from UK property, lease premiums and reverse premiums. HMRC's page also lists furnished holiday accommodation in the UK or European Economic Area among the situations it names, so check the current notes if you let holiday property.
HMRC is explicit that you should not use it for land or property overseas: that income goes on the foreign pages.
Allowance, expenses and interest
Gross property income of £1,000 or less may be covered by the property allowance. Above that, you choose between deducting the allowance or your actual expenses. You cannot use the property allowance if you claim the finance cost tax reduction for a residential property, so landlords with a mortgage generally deduct actual expenses instead.
Joint owners each report their own share of the income and expenses on their own SA105.