Who should
complete SA105 UK Property tax returns form
You can use UK property form
SA105 to report any UK rental and letting income in your tax
returns. You may also need to complete the UK Property forms if you
let furnished rooms in your own home during the tax year of returns.
To use the SA105 UK property form within
Andica Self
Assessment software for individual tax payers returns, while you
are within the 'What makes up your Tax Return' screen, select the
check-box for Question 4 - UK property. Complete the UK property
section if during the tax year you received:
- rental income and other receipts from UK land and property
- income from letting furnished holiday accommodation
- premiums arising from leases of UK land
- an inducement to take an interest in any property for letting
(a reverse premium)
If your letting and receipt of rental income amounted to a trade
– for example, because you provided meals and other services – you
will need the Self-employment forms
SA103S
or SA103F.
But use the Self-employment pages for any income from:
- canals, inland navigations and docks
- mines and quarries, including sandpits, gravel pits and
brickfields
- rights of markets and fairs, tolls, bridges and ferries
- farming, market gardening or other commercial occupation of
land
- hotels and guest houses
- letting furnished accommodation in your home that amounts to a
trade, for example, if you run a guest house or offer bed and
breakfast, rather than just taking in a lodger
- wayleaves if the land to which the wayleave relates is used in
your trade.
Use other pages of your Tax Return for any income from:
- wayleaves if the land to which the wayleave relates is used
neither in your trade nor in your rental business (Other Income
box 15 on SA100)
- post-cessation receipts (that is rental income received after
the rental business has ceased, which has not previously been
taxed) (box 14 on
SA101
Additional Information form)
- Real Estate Investment Trust dividends and distributions
(Other Income box 15 on
SA100)
If your land or property is abroad, use the
SA106 Foreign forms
and if you receive property income as part of your income from a
partnership, use the
SA103F
Partnership Full form.
You can use
SA105 notes to assist with information on how to complete
the UK Property form.
Andica Self Assessment
Tax
Returns Software for Individual tax payers provides features for
completion of SA105 UK properties forms along with
SA100 Main tax
return and all other
supplementary forms.
