In short, if you are a non-resident landlord, you are required to complete the SA100 (Main tax return), SA105 (Property schedule) and SA109 (Residency schedule).
Non-residents with other types of UK income, such as self-employment or income from trusts, may also need to complete additional forms like SA103 or SA107.
SA100 (Main Tax Return)
This form will include your own personal details. This will be completed when you complete the 'Personal details' page. Your name, UTR, address, date of birth and NI Number will be entered on this page.
Additionally, tax software can automatically generate the SA100 based on entries made in supplementary pages like SA109 or SA102 (Employment).
Don't worry if the PDF preview isn't showing your address before you send, this is sent in the background but doesn't show on the PDF download as it is an electronic viewing.
SA105 (Property schedule)
On this form you will add in your 'Rental income' within the 'Income' section of the page. If you have had tax deducted from your rental income, you should include this on your rental income entry, there is a box relevant to this there.
In the expense section, you should include all your expenses incurred for the purpose of running the rental business; insurance, ground rent, any bills paid for on behalf of the tenants, agent fees, management fees, repairs and maintenance etc. However, if your expenses are less than £1,000, do not include your actual expenses, instead use the property allowance - this should be entered in the 'Income' section of the property page.
For more information, see HMRC guidance on this:
Instructions can be found below on how to add a rental property to your tax return:
How do I record rental income?
SA109 (Residency schedule)
After adding the page to your tax return, you should press the EDIT button to answer the questions relevant to this schedule.
Note that the SA109 form cannot be submitted separately and must be included with the SA100.
On this form you will declare your non-residence, stating whether you have visited the UK and how long for during the tax year on the first tab. On the second tab, you would include whether or not you are entitled to a personal allowance in box 15 or/and 16. If you are unsure, visit the HMRC help notes:
If you need to claim Double Taxation Agreement (DTA) relief, this must be done manually on the SA109 form. Refer to HMRC’s Residency Notes for guidance on the correct entries and amounts.
If you are entitled to a personal allowance, please see our help article on do to add it to your tax return:
You should also state in Box 17 where you are currently resident and where you are considered a national.
The other boxes on this schedule may be relevant, so make sure you refer to the help notes link above to see if you are required to answer any other boxes. If you are unsure, we recommend you seek advice as residency can be very complex.
If you need to amend your tax return to include SA109 after submission, you must resubmit the entire return as an amendment. Ensure all relevant sections are included in the amended submission.