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Posted Sat, 03 Aug 2024 14:21:54 GMT by Keith Wridgway
My wife and I are both pensioners, I am a basic rate tax payer my wife isn’t required to pay tax, our only source of income being our government pensions and the rental income from a house that’s in my name alone, I pay tax on the rental income. If I put the rental property in joint names and my wife prefers and I agree that I continue to collect the rent and pay the tax on the income. In this situation as my wife would continue to be a non tax payer would we still need a deed of trust and form 17
Posted Tue, 06 Aug 2024 10:56:48 GMT by HMRC Admin 32 Response
Hi,
To declare unequal shares in property held between you and your wife a Form 17 would need to be submitted- 
Evidence is required to support a Form 17, a Deed of Trust is one of the types of acceptable evidence.
Please see guidance at:
TSEM9851 - Property held jointly by married couples or civil partners: Form 17 rule - evidence
TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy
Thank you.

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