Free Landlord Income & Expenses Spreadsheet — SA105-Mapped (2026/27)
The income, expense and mileage log that paid apps charge for — mapped to the SA105 boxes, with mortgage interest kept out of the expenses where it belongs.
Download the spreadsheet (.xlsx, free)
No email, no account. Opens in Excel, Google Sheets, LibreOffice and Numbers.
Landlord apps charge £5–12 a month mostly for one thing: a tidy record of income and expenses that lands in the right boxes of the tax return. This spreadsheet does that part for free. Every expense category is mapped to its SA105 box, mortgage interest is kept in Box 44 (the 20% credit) rather than the expense boxes, mileage is claimed at HMRC’s approved rate automatically, and the Summary sheet gives you the return-ready totals — or the figures for your MTD software.
What is inside
- Income — date, property, source, amount (rent, retained deposit, other).
- Expenses — a dropdown of categories, each tagged with its SA105 box: 24 rent/rates/insurance, 25 repairs, 27 legal & professional, 28 services, 29 other (certificates, licences, phone), 36 replacement of domestic items, 44 finance costs, plus a “capital improvement” bucket that stays out of the return and waits for Capital Gains Tax.
- Mileage — journeys with the approved rate applied automatically: 55p a mile for the first 10,000 business miles, 25p after.
- Summary — SUMIF totals per SA105 box, profit before finance costs, and the Box 44 figure for the credit.
The three mistakes it prevents
- Mortgage interest in the expenses boxes (deducted in full instead of the 20% credit) — the most common self-assessment error in this niche.
- Improvements claimed as repairs — a new kitchen that is an upgrade is capital; a like-for-like boiler is a repair. The category notes draw the line, and the allowable expenses guide goes deeper.
- Forgotten mileage — inspections, viewings and trips to the DIY shop add up; logged as you go, they are claimable in Box 29.
From spreadsheet to submission
Self Assessment: copy the Summary totals into the SA105 boxes. MTD: your quarterly updates need MTD-compatible software; a spreadsheet plus bridging software is the cheapest compliant route, and our deadline countdown keeps the dates in front of you. Estimate the bill any time with the rental income tax calculator.
Rates in the file come from the same data as this site (HMRC figures checked 2026-08-29). General information, not advice.
Before you download
Almost. MTD requires digital records and quarterly submissions through MTD-compatible software; a spreadsheet counts as digital records, and bridging software sends the totals from it. See MTD bridging software for the last step.
Because since 2020 it is not an expense — it earns a 20% tax credit through Box 44. Putting it in the expenses boxes wrongly deducts it in full; the sheet keeps it separate so your return is right first time.
Yes. The Property column on every sheet lets you filter or pivot by address; SA105 only needs the totals across all UK properties.
Yes — it uses plain SUM/SUMIF formulas and a dropdown list, which open in Excel, Google Sheets, LibreOffice and Apple Numbers.
Sources
The primary documents this page is built from. Links checked 5 September 2026.
- Work out your rental income when you let property — GOV.UK / HMRC
- Self Assessment: UK property (SA105) — GOV.UK / HMRC
- Use Making Tax Digital for Income Tax — GOV.UK / HMRC