Holiday Let Tax Spreadsheet UK 2025-26 | SA105 + FHL Guide

The FHL regime ended on 6 April 2025 — and the 2025-26 SA105 says it in print: "Boxes 5 to 19 are no longer in use." Host Sorted is the bookkeeping workbook for the first return under the new rules.

Built for UK holiday-let owners on Airbnb, Vrbo, Sykes, Booking.com or letting directly, filing the 2025-26 return (due online 31 January 2027).

You get:

– A 12-tab Excel/Google Sheets workbook (no macros): booking-by-booking Income Log for up to 5 properties with gross amounts and platform commission in separate columns (the commission auto-maps to box 27), plus an Expense Log with enforced SA105-matched category dropdowns.

– A Finance Costs calculator for the change that stings: mortgage interest is no longer deductible — it's a 20% credit on the lowest of three amounts. The workbook computes the real credit, the carry-forward, and an illustrative old-vs-new comparison.

– A Domestic Items tab for Replacement of Domestic Items Relief (what replaced your capital allowances): improvement cap, incidental costs and disposal proceeds handled row by row.

– An SA105 Mapper with your figure for every 2025-26 box, verified against the actual form on gov.uk — including the transitional capital-allowance pool WDA (box 35) and surviving FHL losses (boxes 39/43) that ex-FHL owners most often forget.

– Joint ownership handled: the spouses' 50/50 default, Form 17, and your-share figures for every key box.

– A Health Check panel: four logs reconciled to £0 unmatched, plus "WRONG TAB" tripwires that catch interest or replacement items logged as ordinary expenses — the two classic post-FHL mistakes.

– A 3,412-word guide (print-ready PDF): what you lost, the one thing you gained (losses now offset any UK let), the transition rules, a box-by-box SA105 walkthrough, and when Making Tax Digital reaches landlords — every fact cited to gov.uk, checked August 2026, with the full claim-by-claim source table included. Plus Google Sheets import instructions.

Straight answers on what it isn't: It does not file with HMRC — you copy the verified figures into HMRC's free online return yourself. All tax figures are ESTIMATES, the old-rules comparisons are illustrative, and two areas are deliberately flagged talk-to-an-accountant: combining the £1,000 property allowance with the interest credit, and your capital-allowance pool specifics. CGT and VAT are out of scope.

Sole-trader income instead of property? SA Sorted (£14): britdesign.gumroad.com/l/txhutk. Gross property income over £50,000 (MTD from April 2026) or £30,000 (from 2027)? MTD Ready (£14): britdesign.gumroad.com/l/sycuwa.

Built with AI assistance and human-directed research; every tax fact is checked against the cited official gov.uk/HMRC source — the claim-by-claim source table ships in your download.

Not tax, accounting, or financial advice. Support: mybritdesign@gmail.com