rental income on property and how to declare on self asssesment.

Hello, I jointly own a rental property with a sibling and have previously received income which was declared as 50:50 for self assessment. If our circumstances or relationship changes and I no longer received any income from the property or a different ratio. for example they received 100% of the rental income do they need to declare it as 100% on their self assessment and I would let my accountant know to declare none income received on my self assessment. Likewise, if the sibling received 80% and I received 20% this is what we would need to declare separately and let our respective accountants know. As we both use different accountants is that right? Please could you help clarify.

Hi,
As jointly owned, any rental still needs to be declared 50/50. If you want an alternative split to apply, you would need to submit a declaration of trust, signed by both parties and witnessed, for any new split to be agreed. once approved, the income would be declared under the new amounts.
Thank you.

Thank you a few more questions relating to this. 1) What if the legal status of ownership is transferred from joint tenant to tenant in common on an equal share. Does this change anything or would it still require a declaration of trust as tenant in common ownership? 2) What if the relationship has broken down and we are not in direct contact. My sibling receives and collects the rental and keeps it to themselves as the main managing agent. Would I still need to declare 50% even though I do not receive any of the beneficial rental income? Also, how am i suppose to pay 50% income tax on the rental if I did not benefit from the rental income. And what if I don't know what the rental income was for the tax year to input in my self assessment because we are no longer in contact. 3) What kind of declaration of trust is needed? Is this a standard form or something that requires a solicitor? Please help so I can complete my self assessment correctly.

Hi,
For your first question regarding what is required to show the property is held as tenants in common, please refer to guidance below which gives a list of the requirements.
TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy
For your second question, please refer to:
Work out your rental income when you let property
PIM1030 - Introduction: jointly owned property & partnerships
These which advise, if you own a property jointly with another person who is not your spouse or civil partner your share of the rental profits or losses will usually be based on the share of the property you own, unless you agree a different allocation. Unfortunately I cannot advise on personal situations, only provide the guidance for your interpretation. This forum is for queries of a general nature, please direct more complex queries to HMRC by calling or writing in. 
For your third question please refer to the link below for the requirements of a declaration of trust, it would be up to yourself whether or not you consult a solicitor. 
TSEM9520 - Ownership and income tax: express trusts - written declaration
Thank you.