Rental income split between married non-resident landlords

I am a UK letting agent and will be managing a property for a non-resident married couple (English) who are the landlords. I have received Notice to pay rental income with no tax deducted for both parties. They have asked if the whole rent can be paid to only one partner leaving the other showing as no income from the property. The lettings' data management system we use will allow a split of ownership 100%/0% but I wanted to make sure this was correct under HMRC rules.

Hi,

Please refer to TSEM9814, which states that income from property held jointly by married couples and civil partners is treated as beneficially owned by the individuals in equal share and are taxable on the income 50/50.

TSEM9814 - Property held jointly by married couples or civil partners: The 50/50 rule: 50/50 rule and exclusions

The married couple can ask to be taxed on their actual entitlement by completing a form 17. The form 17 needs to be made jointly by the married couple.

TSEM9842 - Property held jointly by married couples or civil partners: Form 17 rule: introduction
Declare beneficial interests in joint property and income

Thank you.