How to fill in SA105 from your letting agent statements (2025 to 2026)
If a letting agent manages your property, your agent's monthly statements hold most of the figures for the UK property pages of your Self Assessment return (form SA105). This guide shows where each line goes for the 2025 to 2026 tax year (6 April 2025 to 5 April 2026).
1. Collect the statements for the tax year
You need every statement that covers 6 April 2025 to 5 April 2026. Most agents send one statement a month. Agent months often do not line up with the tax year, so check the first and last statements carefully. If you use traditional accounting, include 2025 to 2026 rent paid after 5 April 2026, but do not include rent paid in advance for 2026 to 2027.
2. Do you need the UK property pages?
All property income up to £1,000 is exempt from tax and does not need to be reported. If your total property income is over £1,000, you fill in the UK property pages. You then either:
- claim the property income allowance in box 20.1, and deduct no expenses, or
- deduct your allowable expenses in boxes 24 to 29, and do not claim the allowance.
You cannot do both. Compare the two before you choose.
3. Map each line of the statement to a box
| Line on the agent statement | SA105 box |
|---|---|
| Rent received from the tenant | Box 20: Total rents and other income from property |
| Agent management fees for rent collection, advertising and administration (not the costs of a first letting for more than a year) | Box 27: Legal, management and other professional fees |
| Repairs and maintenance paid by the agent (for example, a boiler repair or redecoration) | Box 25: Property repairs and maintenance |
| Buildings or contents insurance, ground rent, Council Tax or water rates you pay | Box 24: Rent, rates, insurance and ground rents |
| Services you provide to tenants, such as cleaning or gardening | Box 28: Costs of services provided, including wages |
| Other running costs, such as stationery, phone or business travel | Box 29: Other allowable property expenses |
| Replacing a domestic item, such as a fridge, bed or carpet | Box 36: Costs of replacing domestic items |
| Mortgage interest on a residential let | Box 44: Residential property finance costs (not an expense) |
Use the rent your tenants paid
HMRC describes rental income as "the rent you get from your tenants", and box 20 takes your total property rental income. The agent's management fees are an expense that you claim in box 27. So box 20 takes the rent your tenants paid, not the smaller amount the agent sent to your bank account. If you entered the net amount and also claimed the fees in box 27, you would deduct the fees twice.
Repairs, not improvements
HMRC says: "A repair restores an asset to its original condition, sometimes by replacing parts of it." Replacing a broken-down boiler, or redecorating between tenants to restore the property to its original condition, are repairs. Adding an extension, or replacing a kitchen with one of a higher specification, are capital costs, and you cannot claim them as expenses.
Deposits kept for damage
If you keep a tenant's deposit from a tenancy deposit scheme to cover damage, you can only claim repair costs above the amount of the deposit you kept.
4. If your property income is below £90,000
If your total property income before expenses is below £90,000, you can add up your expenses, excluding residential property finance costs, and put the total in box 29. You do not then need to split them across boxes 24 to 28.
Keep your records, such as the agent statements, receipts, invoices and bank statements, for at least 5 years after the 31 January deadline for the tax year.
5. Cash basis or traditional accounting
You can use cash basis if your total income from UK property is up to £150,000. With cash basis, you add up the income you received in the tax year and take off the allowable expenses you paid in the year. If you use traditional accounting instead, put 'X' in box 20.2.
6. Mortgage interest goes in box 44
For a residential let, mortgage interest is not an expense in boxes 24 to 29. Put it in box 44. HMRC uses it to work out a tax reduction at the basic rate (20%). Read our guide to mortgage interest and box 44.
Sources (GOV.UK):
- Self Assessment: UK property (SA105), including the UK property notes for 2026 (tax year 2025 to 2026)
- Self Assessment tax returns: deadlines
- Tax-free allowances on property and trading income
- Income Tax when you rent out a property: working out your rental income
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