Guides for UK landlords

Plain-English guides to your Self Assessment property pages, based on HMRC's published guidance.

• How to fill in SA105 from your letting agent statements (2025 to 2026)

  Turn monthly letting agent statements into the figures for the UK property pages (SA105) of your 2025 to 2026 Self Assessment return, box by box.

• Allowable expenses for landlords: SA105 boxes 24 to 29 (2025 to 2026)

  What landlords can claim in SA105 boxes 24 to 29 for 2025 to 2026, what you cannot claim, and the box 29 rule for income below £90,000.

• Mortgage interest and box 44: the 20% tax reduction for landlords

  Why residential landlords cannot deduct mortgage interest as an expense, how the basic rate tax reduction is worked out, and what goes in SA105 boxes 44 and 45.

• Making Tax Digital for landlords: do you need it, and when?

  Making Tax Digital for landlords: the £50,000, £30,000 and £20,000 thresholds, how qualifying income is worked out, and the quarterly deadlines.