How to fill in the UK property pages (SA105) for 2025-26
If you let out a house, flat or room (and it isn't your own home), you report the rent on the "UK property" pages. Here's what each box means, how jointly owned lets work, and how to choose between the £1,000 allowance and your actual costs.
Do you need to fill them in?
- Your share of the rent is £1,000 or less: it's covered by the property allowance. You don't need to tell HMRC.
- Over £1,000 and up to £2,500: contact HMRC. They can often collect the tax through your tax code instead of a full return.
- Over £2,500, or you're already filing for another reason: fill in the UK property pages.
The £1,000, £2,500 and other limits are all based on your share of the rent before costs.
Jointly owned property
If you own and let a property with someone else, each of you reports only your own share of the rent and costs on your own return. Put an X in box 3.
- Married couples and civil partners are taxed 50/50 by default, even if you own it in different shares. You can only change that by sending HMRC form 17 with a declaration of beneficial interests.
- Other joint owners split it in line with what you've actually agreed.
- Each owner gets their own £1,000 property allowance against their share. So a couple can each take £1,000 off their half.
£1,000 allowance or actual costs?
You can either take £1,000 off your rent (box 20.1) or deduct your real letting costs. You can't do both.
- Use the allowance if your share of the costs is under £1,000 and you have no mortgage.
- Claim actual costs if they're over £1,000, or if you have mortgage interest. Using the allowance means you lose the 20% mortgage interest tax reduction for that year.
- If your costs are more than the rent, claim actual costs so you can carry the loss forward.
You can choose again each year.
Box by box
These are HMRC's box numbers for 2025-26. The online return asks the same questions. Boxes 5 to 19 are no longer used, because the furnished holiday lettings rules ended in April 2025.
| Box | What it asks | What to enter |
|---|---|---|
| 1 | Number of properties rented out | How many you let. |
| 3 | Income from property let jointly | X if jointly owned. Then use your share everywhere below. |
| 20 | Total rents and other income from property | All rent due for the year (your share), before any costs or agent fees. |
| 20.1 | Property income allowance | £1,000, or the rent if it's less. Only if you're not claiming costs. |
| 20.2 | Traditional accounting | Leave blank unless you use accruals instead of the cash basis. Most small landlords use the cash basis. |
| 24 | Rent, rates, insurance and ground rents | Landlord insurance, ground rent and service charges, and any council tax you paid between tenants. |
| 25 | Property repairs and maintenance | Repairs and redecorating to keep the property as it was. Not improvements. |
| 26 | Non-residential property finance costs | Only for commercial lets. Residential mortgage interest goes in box 44. |
| 27 | Legal, management and other professional fees | Letting agent fees, accountant fees, legal fees for lets of a year or less. |
| 28 | Costs of services provided | Cleaning, gardening, and bills you pay for the tenant. |
| 29 | Other allowable property expenses | Gas safety certificates, advertising, phone calls, travel to the property. |
| 36 | Costs of replacing domestic items | Like-for-like replacement furniture, appliances, carpets and curtains. Not the first purchase. |
| 38 | Adjusted profit for the year | Box 20 minus box 20.1, or minus your costs (boxes 24 to 29 and 36). |
| 39 | Loss brought forward used this year | From box 43 of last year's return, up to the box 38 figure. |
| 40 | Taxable profit for the year | Box 38 minus box 39. |
| 41 | Adjusted loss for the year | If your costs were more than the rent. |
| 43 | Loss to carry forward | This year's loss plus any unused losses from earlier years. |
| 44 | Residential property finance costs | Mortgage interest (your share) on a residential let. Not capital repayments. |
| 45 | Unused residential finance costs brought forward | Interest you couldn't get relief on in earlier years. |
Worked example
Sam and Alex, a married couple, jointly own a flat let for £12,000 a year. Their costs for the year were insurance £400, repairs £1,500 and agent fees £700, plus £3,000 mortgage interest. Each reports half. Sam is a basic-rate taxpayer.
| Sam's return | Option A: allowance | Option B: actual costs |
|---|---|---|
| Box 3 | X | X |
| Box 20 rent (half) | £6,000 | £6,000 |
| Box 20.1 allowance | £1,000 | - |
| Box 24 insurance | - | £200 |
| Box 25 repairs | - | £750 |
| Box 27 agent fees | - | £350 |
| Box 38 and 40 profit | £5,000 | £4,700 |
| Box 44 mortgage interest | - | £1,500 |
| Tax at 20% on the profit | £1,000 | £940 |
| Less 20% of mortgage interest | - | -£300 |
| Extra tax for the year | £1,000 | £640 |
Claiming actual costs saves Sam £360. Alex fills in the same figures on their own return.
Mortgage interest on a residential let
Since April 2020 you can't deduct mortgage interest from residential rent. Instead you put it in box 44, and HMRC takes 20% of it off your tax bill. This is basic-rate relief whatever rate you pay. The reduction is limited to 20% of the lowest of:
- your finance costs (box 44 plus box 45)
- your property profit after losses (box 40)
- your income above your Personal Allowance, not counting savings and dividends
If profits limit the relief, the unused interest carries forward to next year.
Want your exact figures? The calculator asks about your rent and costs, works out your share, tries the allowance and actual costs both ways, and gives you every box to copy in.
Work out my figures - freeSources
- HMRC: UK property (SA105) form and notes 2026
- GOV.UK: Tax-free allowances on property and trading income
General guidance, not tax advice. For unusual situations (Rent a Room, overseas property, a lease premium) read the HMRC notes or ask an accountant.