Declaration of Interest (Scotland)

Hello, I've received so much conflicting information about the following, so I would really appreciate some clarification. If civil partners jointly own a rental property in Scotland, can they use a Declaration of Trust for beneficial interest, in order to split the rental income differently to legal ownership? Then of course a Form 17 to HMRC within 60 days? That is - are the rules the same for Scottish landlords as English ones - can we use a declaration of trust and divide rental income in the same way as the rest of the UK? A Scottish solicitor told me this is the case, but I am nervous because the notes in the HMRC manual only seem to apply to England/Wales. Scotland also doesn't have the terms tenants in common/joint tenants either, which makes it even more confusing. From what I've read, we can be 'joint owners' with/without a survivorship clause, which is similar to tenants in common in England. Does that mean we can then just split the rental income using a Declaration of Trust as normal? I have tried asking the Scottish land registry about this and they have been no help. Thanks in advance.

Hi teddylion Newcombe,
Thank you for your question.
If you are deemed a Scottish national this has no effect on your Form 17 application to show unequal share in beneficial ownership.
If you are Scottish national then we simply apply the Scottish tax rate to any income from property arising.
The rules are the same.  
Thank you.