Landlord allowable expenses: the SA105 boxes explained

Updated 15 October 2026

The UK property pages of the tax return (SA105) group your costs into boxes. Here's where common costs go (gov.uk):

Box	Examples
24 Rent, rates, insurance, ground rents	landlord insurance, ground rent, service charges, council tax while empty
25 Repairs and maintenance	fixing a boiler, repainting, like-for-like repairs (not improvements)
27 Legal, management and professional fees	letting agent fees, accountant, safety certificates
28 Costs of services, including wages	cleaning, gardening
29 Other allowable expenses	phone calls, stationery, travel to the property
44 Residential finance costs	mortgage interest, arrangement fees (Section 24 reducer)

Not allowable

Mortgage capital repayments
Improvements, e.g. an extension (these are capital costs)
Personal use

The £1,000 property allowance

You can deduct £1,000 instead of your actual expenses. You can't combine it with actual expenses, or with the finance-cost reducer (gov.uk).

Estimate only, not tax advice. Rough 2026/27 figures for individual UK residential landlords using England, Wales and Northern Ireland rates (not Scotland, not companies). It doesn't submit anything to HMRC. Check with HMRC or a qualified accountant.

Keep MTD-ready records for every property with the UK Landlord Property Tracker, or try the free Section 24 calculator.

Rates checked on 15 October 2026 against official sources: gov.uk income tax rates · Section 24 relief · property allowance · MTD quarterly updates · 2027/28 property rates (Finance Act 2026 s.7).

General information only, not tax, legal or financial advice. Our liability is capped at the price paid, as far as the law allows. Your statutory rights are not affected. See the terms of sale.