Guidance

Help with property on your Self Assessment tax return

Find information on completing the UK property and other property sections of your Self Assessment tax return.

• From: HM Revenue & Customs
• Published: 22 January 2025
• Last updated: 15 April 2025 — See all updates

You will need to declare income from property on your Self Assessment tax return if you have earned over £1,000 from:

• renting out property in the UK or overseas

• letting furnished rooms in your own home

• furnished holiday lettings in the UK or European Economic Area (EEA)

• premiums from leasing UK land

Before filling in your tax return, you can:

• find out about annual tax-free allowances for property or trading income

• work out your rental income if you rent out property

• find out if you can claim capital allowances for structures and buildings

Helpsheets for filling in your tax return

Helpsheets provide information that can help you complete your Self Assessment tax return, such as:

• checking if you qualify for a relief
• working out figures you might need to include in your return

Letting property

Read helpsheets about:

• the Rent a Room Scheme (HS223)

• tax rules for furnished holiday lettings (HS253)

Tax reliefs

Read helpsheets about:

• the limit on Income Tax reliefs (HS204)

• when you can claim agricultural land loss relief (HS251)

Capital allowances

Read the helpsheet about capital allowances and balancing charges (HS252).

HMRC YouTube videos

YouTube playlist about UK property

Watch a YouTube video playlist about UK property income on your tax return. You’ll learn about:

• filling in tax returns if you have income from a property
• Rent a Room relief
• joint lettings
• the property income allowance
• rent, rates, insurance and ground rent
• property repairs and maintenance
• loan interest and other financial costs
• other allowance property expenses

Recorded webinar on UK property

Watch a video of a recorded webinar about the UK property section of your online tax return.

The UK property section of your online tax return

You will learn about:

• rent a room relief
• joint letting
• furnished holiday lettings
• expenses and allowances

Paper tax return

If you are complete a paper tax return, you may need to use supplementary page SA105 to record UK property income on your SA100 Tax Return.

Published 22 January 2025

Last updated 15 April 2025 + show all updates

1. 15 April 2025

   Added Welsh translation

2. 22 January 2025

   First published.