Hi HMRC Admin 2
the following was your response,
(Posted 2 months ago by HMRC Admin 2 )
Where there is evidence such as a declaration of trust that your friend is entitled to a share of the income, then it is not necessary for their name to be on any tenancy agreement.
How you split the share of any income from the property and how you split any expenses claimed, including mortgage interest payments, against that income is a matter between you and your friend. There are no definitive rules for this.)))
so my accountant is saying that income and expenses have to be split 50/50, he wants to know where can he find about the split of expenses as you have mentioned, in HMRC manual.