SA105 (Property Pages)
Quick answer
The UK Property supplementary pages of the Self Assessment tax return, where landlords report rental income and expenses. It sits alongside the main SA100 return. Under Making Tax Digital for Income Tax, landlords over the income threshold move from the annual SA105 to digital quarterly updates plus a final declaration.
At a glance
- What
- Self Assessment property income pages
- MTD
- Being replaced by quarterly updates for those in scope
Full guide
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Open full guideWhy SA105 (Property Pages) matters for landlords
The SA105 is where the whole year’s letting comes together for tax — income, allowable expenses, the Section 24 mortgage-interest credit, and any losses carried forward. As MTD for Income Tax phases in (£50,000+ income from April 2026, £30,000+ from April 2027, £20,000+ from April 2028), affected landlords keep digital records and file quarterly, then confirm the figures in a year-end declaration. Landlords below the threshold, or filing through an accountant, still use the familiar SA105 route.
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Official sources
LetCompliance editorial reviews this entry every quarter against the sources above. Always confirm specific duties with a qualified solicitor or your local council.
Related terms
Self Assessment
HMRC’s system for reporting untaxed income, including rental profit, and paying the tax due. Most landlords must register for Self Assessment and file a return by 31 January after the tax year, paying any tax by the same date. Making Tax Digital is progressively replacing the single annual return with digital quarterly updates for landlords above the income thresholds.
MTD ITSA (Making Tax Digital for Income Tax)
HMRC’s digital tax regime for landlords and the self-employed. From 6 April 2026 anyone whose qualifying gross property plus self-employment income tops £50,000 must keep digital records and file four quarterly updates plus a Final Declaration through HMRC-recognised software, instead of one annual Self Assessment. The threshold drops to £30,000 from April 2027 and £20,000 from April 2028, pulling in most UK landlords.
Schedule 2 (Housing Act 1988 Possession Grounds)
The schedule of statutory grounds a landlord uses to seek possession of an assured / assured shorthold tenancy under Section 8. Grounds 1–8 are mandatory (court must grant possession if proven): includes ground 1 (landlord-occupier intent), ground 1A (landlord sale, post-RRA 2025), ground 8 (3+ months rent arrears post-RRA 2025), ground 14 (anti-social behaviour). Grounds 9–17 are discretionary (court considers reasonableness): includes ground 11 (persistent late payment) and ground 12 (breach of tenancy). Choice of ground sets the notice period and the burden of proof.
Schedule of Condition
The room-by-room photographed report of the property’s condition at check-in (and updated at check-out). Distinct from the Inventory (which lists items and their condition); Schedule of Condition focuses on the fabric of the property: walls, floors, fittings, decoration. Together they form the deposit deduction evidence base. Required to win a fair-wear-and-tear contested deduction at the DPS, TDS or mydeposits adjudication; absence usually means the deposit is returned in full to the tenant.
Section 13 Notice
The only lawful way to raise rent on an assured periodic tenancy. One increase per 12 months with at least two months' notice (extended from one month by the Renters’ Rights Act 2025). Tenant can refer to the First-tier Tribunal, which can confirm or reduce the rent but cannot set it higher than proposed.
Section 21 Notice
The no-fault eviction notice under Section 21 of the Housing Act 1988. Abolished for new notices from 1 May 2026 under the Renters Rights Act 2025. Landlords must now use Section 8 with a specified ground.