How to Fill in SA105 for Airbnb and Rental Income

If you earn money from Airbnb or other rental properties, you’ll need to complete the SA105 form as part of your Self Assessment tax return. For many property managers, the SA105 — also known as the “UK Property” supplementary pages — is the most confusing part of the whole process.

Getting it wrong can mean incorrect tax calculations, penalties from HMRC, or missed deductions that cost you money. The good news is that once you understand what each section asks for, filling in the SA105 becomes much more straightforward.

This guide walks you through every part of the SA105 form, explains what HMRC expects, and shows you how to report Airbnb income correctly.

What Is the SA105 Form?

The SA105 is a supplementary page to the main SA100 Self Assessment tax return. Anyone who receives income from UK property — including short-term lets like Airbnb — must complete it if their total rental income exceeds £1,000 (after the property income allowance).

You’ll need to fill in the SA105 if you:

• Rent out a property on a long-term basis
• List a property on Airbnb, Vrbo, or Booking.com
• Earn income from a furnished holiday let
• Receive rent from a room above the £7,500 rent-a-room threshold

The form covers your total rental income, allowable expenses, and any adjustments or allowances you’re claiming. It feeds directly into your overall tax calculation on the SA100.

Who Needs to Complete the SA105 for Airbnb Income?

You must submit the SA105 if:

• Your combined property income (including Airbnb) exceeds £1,000 before expenses
• You’re not using the £1,000 property income allowance to fully cover your income
• You’re running a furnished holiday let
• You want to claim allowable expenses against your rental income

Even if you only listed your property on Airbnb for a few weeks, you still need to report it. HMRC now receives data directly from platforms like Airbnb through the OECD digital platform reporting rules. This means HMRC already knows about your income — they’re matching it against Self Assessment records.

Do You Report Gross or Net Airbnb Income?

You report the gross income — the total amount paid by guests before Airbnb deducts its service fees. The fees Airbnb charges you are then listed as an allowable expense. This catches many first-time hosts off guard.

For example, if a guest pays £500 for a booking and Airbnb takes £60 in service fees, you report £500 as income and £60 as an expense. You do not report just the £440 you receive.

Step-by-Step: How to Fill in Each Section of the SA105

Here’s how to complete each part of the SA105, with specific guidance for Airbnb hosts and property managers.

Step 1: Property Income Summary

The first section asks for a summary of your property income. You’ll enter:

• Total rents and other income from UK property — the full amount guests paid (before any deductions)
• Total expenses — the sum of all allowable expenses (covered below)
• Net profit or loss — income minus expenses

If you manage multiple properties, you can combine all your UK property income into a single total. You don’t need to list each property separately on the SA105, though HMRC expects you to keep detailed records for each one.

Step 2: Enter Your Rental Income

In the income section, report the full amount received from:

• Guest bookings (Airbnb, Vrbo, direct bookings)
• Cleaning fees you charge guests
• Any other income related to the property (parking fees, equipment hire, etc.)

Don’t include the Airbnb host service fee in your income — that’s an expense. Also don’t include security deposits that you return to guests, unless you’ve kept part or all of the deposit.

For Airbnb hosts: Download your annual earnings summary from your Airbnb dashboard. Go to Account → Earnings → Annual Summary. This report breaks down your gross earnings and is the easiest way to get accurate figures.

Step 3: List Your Allowable Expenses

This is where you claim costs that reduce your taxable profit. Allowable expenses for Airbnb hosts and property managers include:

• Airbnb and platform service fees — the percentage Airbnb deducts from each booking
• Cleaning and laundry — professional cleaning between guests, linen hire
• Insurance — landlord insurance, public liability, contents insurance
• Utilities — gas, electricity, water, Wi-Fi, council tax (where you pay it)
• Repairs and maintenance — fixing a leak, repainting, replacing a broken appliance
• Property management fees — if you use a management company or co-host
• Advertising and marketing — listing fees, professional photography
• Accounting fees — if you use an accountant to prepare your return
• Mortgage interest — you can claim 20% tax credit on mortgage interest (see below)
• Ground rent and service charges — for leasehold properties
• Stationery, phone, and broadband — the business-use portion

Step 4: Mortgage Interest Relief

Since April 2020, landlords can no longer deduct mortgage interest as an expense. Instead, you receive a tax credit equal to 20% of the mortgage interest paid.

Here’s how it works:

1. You report your full rental income (not reduced by mortgage interest)
2. You claim all other allowable expenses
3. The mortgage interest tax credit is applied separately, reducing your final tax bill by 20% of the interest

This matters most for higher-rate taxpayers. If you’re in the 40% tax band, the 20% credit only covers half of what the old deduction would have saved you.

Step 5: Capital Allowances and Replacement of Domestic Items

For furnished properties, you may be able to claim Replacement of Domestic Items Relief. This covers the cost of replacing items like:

• Beds and mattresses
• Sofes and chairs
• Carpets and flooring
• Curtains and blinds
• Kitchenware and appliances

You claim the cost of the replacement — not the original purchase. If you replace a £200 mattress with a £250 mattress, you can claim £200. If you buy a cheaper replacement, you claim the lower amount.

Keep receipts for every replacement. HMRC can ask for proof.

Step 6: Enter Any Adjustments

The SA105 includes sections for:

• Private use adjustment — if you use the property personally for part of the year, you must reduce your expenses proportionally
• Balancing charges — if you previously claimed capital allowances and sold an item for more than its written-down value
• Losses brought forward — if you made a loss in a previous tax year, you can offset it against this year’s profit

For Airbnb hosts who also use the property for holidays, the private use adjustment is important. If you stay in the property for four weeks and rent it for 48 weeks, you can only claim expenses for the 48-week portion.

Step 7: Check and Submit

Before submitting, double-check:

• Gross income matches your Airbnb annual summary
• Expenses are all allowable and properly categorised
• Mortgage interest is reported separately (not in expenses)
• Any private use adjustment is applied
• You’ve included all property income sources, not just Airbnb

Common SA105 Mistakes That Trigger HMRC Scrutiny

Filling in the SA105 incorrectly is one of the easiest ways to get an HMRC enquiry letter. Here are the most common errors property managers and Airbnb hosts make:

1. Reporting net income instead of gross — always report the full booking amount before platform fees
2. Claiming mortgage interest as an expense — it’s a separate tax credit, not an allowable expense
3. Forgetting cleaning fees received from guests — these count as income
4. Missing the private use adjustment — claiming 100% of expenses when you use the property yourself
5. No records to back up claims — HMRC can disallow expenses without receipts
6. Not reporting Airbnb income at all — platform reporting means HMRC already knows

Each of these can lead to penalties, interest on unpaid tax, or a full tax investigation. Keeping accurate records throughout the year is far easier than trying to reconstruct them at tax time.

The Growing Burden of Manual SA105 Reporting

If you manage one property, completing the SA105 is manageable. But most property managers don’t stop at one. As your portfolio grows — even just to three or four Airbnb listings — the record-keeping becomes a part-time job.

You’re tracking income from multiple platforms, reconciling payments that don’t match booking dates, categorising dozens of expenses, calculating private use periods, and trying to get it all right before the 31 January deadline. One mistake in one number can throw off your entire return.

This is where automation makes a real difference. Instead of manually pulling data from Airbnb, Booking.com, and direct bookings into a spreadsheet, software like HMRC Reporter can pull your platform data directly, categorise income and expenses automatically, and generate the figures you need for your SA105 — ready for submission.

That’s not a sales pitch. It’s a practical observation: the more properties you manage, the more time manual reporting costs you, and the higher the risk of errors.

Frequently Asked Questions

How do I report Airbnb income on the SA105?

Report your total gross income from Airbnb in the income section of the SA105. This includes the full amount paid by guests before Airbnb deducts its service fees. Claim Airbnb’s service fees as an allowable expense. Download your annual earnings summary from the Airbnb dashboard for accurate figures.

Do I need to fill in the SA105 if I earned less than £1,000 from Airbnb?

No. If your total property income is £1,000 or less, you can use the £1,000 property income allowance and won’t need to complete the SA105. However, you should still register for Self Assessment and declare the income on your main SA100 form if it’s your only untaxed income.

Can I claim mortgage interest on the SA105?

You cannot deduct mortgage interest as an expense on the SA105. Instead, you claim a separate tax credit worth 20% of the mortgage interest paid. Report your full rental income and other expenses first, and the credit is calculated as part of your overall Self Assessment.

What records do I need to keep for the SA105?

Keep records of all income (booking confirmations, platform statements, bank statements), all expense receipts (cleaning, repairs, insurance, utility bills), mortgage interest statements, and any documentation of personal use periods. HMRC requires you to keep these records for at least five years after the 31 January submission deadline.

Can I combine income from multiple properties on one SA105?

Yes. You can total your income and expenses from all UK properties and report them on a single SA105 form. However, you must keep separate records for each property. If one property makes a loss and another makes a profit, you can offset the loss against the profit within the same tax year.

Related Posts:

• HMRC Property Income Allowance: What It Means for Airbnb Hosts
• Can You Claim the Rent-a-Room Scheme on Airbnb?
• How to Report Multiple Airbnb Properties to HMRC
• How to Correct a Mistake on Your Property Tax Return

If you manage multiple properties and want to simplify your HMRC reporting, find out how HMRC Reporter can help you stay compliant with less effort. image: “/images/diagram-gross-vs-net.svg”