Is Declaration of Trust applied for non-UK residents?

Good afternoon. I moved to the UK in 2013. In 2016, my parents gifted me a house which they had let from 2007. My parents and I agreed verbally that even though I am owner of the house, they would still collecting rents (as this is their income a part from low pensions) and looking after the house. I have never received any rents. Please could you advise if I need to declare and pay tax on letting income in the UK? If I want to formally form the agreement that my parents have all income (as it's true), can the Declaration of Trust be used? My parents are not British and not UK residents while I am UK resident. Many thanks

Hi,
This forum is for general questions in regards to income from property, your question is quite specific to your personal circumstances and further information would be required to answer. Please contact our Self Assessment team for advice.
Self Assessment: general enquiries
For general guidance regarding jointly owned property, please refer to the following guidance:
PIM1030 - Introduction: jointly owned property & partnerships
Thank you.