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Posted Thu, 04 Jan 2024 09:39:12 GMT by HMRC Admin 20
Hi MrOttaviano,
As the property is owned solely by yourself, a Form 17 would not be applicable in your situation as joint ownership is a requirement to filing this specific document as
highlighted here Joint property ownership.
Although it is not required that you approach a Solicitor for the drafting of a Declaration of Trust, it is advisable that one is sought out to ensure all aspects of the Declaration are dealt with correctly to meet the obligatory standard.
I suggest speak to Income Tax: general enquiries for your other enquiries.
Thank you.
Posted Wed, 28 Feb 2024 20:55:39 GMT by Bea82 M
Dear HMRC My husband and I have one BTL. Property as joint tenants My husband wants to pass on 100% rental income and ta liability on to me. Do we just need form 17 to inform hmrc about it? Thank you
Posted Fri, 01 Mar 2024 07:26:47 GMT by HMRC Admin 25
Hi Bea82,
 You are correct, completion of the Form 17 would suffice in transferring 100% beneficvial interests in the BTL from your Husband to yourself. Thank you. 
Posted Fri, 01 Mar 2024 09:38:35 GMT by vrram
Dear HMRC, I and my spouse own rental property as "Joint Tenants". I'm exploring option to provide all the rental income to my spouse. Looking at above response by HMRC colleague suggested to submit Form 17 however after going through this link it clearly says that Form 17 is only application if the couple own the property in unequal shares but my case, we own the property as "Joint Tenants”. Could you please advise how to just transfer ONLY the rental income to my spouse please? Thank you.
Posted Fri, 01 Mar 2024 17:22:46 GMT by HMRC Admin 25
Hi vrram,
Where married couples elect not to be taxed 50/50, the normal rules of beneficial ownership apply.
The starting point is that the jointly held property is presumed to be held as joint tenants.
This presumption can be displaced by evidence to the contrary such as a Delaration Of Trust.
If such evidence is held then ownership is described as Tenancy in Common.
The form 17 election can only be made if the individuals are beneficially entitled to receive the income in unequal shares.
Thank you. 
Posted Fri, 01 Mar 2024 17:33:23 GMT by HMRC Admin 25
Hi vrram,
A Form 17 election cannot be made if you the couple own the property as joint tenants.
Your property income cannot be split other than in equal shares.
Thank you.
Posted Mon, 04 Mar 2024 11:16:47 GMT by vrram
Dear HMRC, Thanks for your response. Can you please correct me if my understanding is incorrect. Based on your response, I will take it as jointly held property needs to be registered from "Joint Tenant" to "Tenant in common with unequal share" along with "Deed of Trust" to specify the split, in order to submit the Form 17 to HMRC?? I can't use Form 17 when I and wife are jointly held the property as "Joint Tenant" Thank you.
Posted Fri, 08 Mar 2024 11:14:55 GMT by mufaq sadiq
Dear HMRC, I am getting mixed answers on this forum, I would like to know if a property is held in my sole name and if the mortgage and the deed are in my sole name. Can I split my rental income with my wife, and if so what form do I need to submit to HMRC, to allow my wife to also have a share of the rental income as she will be in charge of the maintenance of the property as well?
Posted Tue, 12 Mar 2024 09:38:23 GMT by HMRC Admin 8
We would expect top see a valid declaration of Trust showing the revised split.
Information can be found at:
Thank you.

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