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Posted Tue, 30 Apr 2024 14:59:03 GMT by Balakrishnan Bhaskaran
Hi Team,
My wife and I jointly own properties in India.
They are let out but the rental income is very uncertain and it goes up and down from one year to the other.
We have been declaring the Indian rental income through Self-Assessment to HMRC at 50% each. I have two questions:
1) Can we both claim rental allowance of £1000 each (we don't claim any property maintenance expenses etc separately)?
2) Can we split this rental income 90% to my wife and 10% to me?
If so, what do I have to do for this to happen.
If this can be done, do we still claim rental allowance of £1000 each?
Thanks 

[Personal information removed - Admin]
Posted Tue, 07 May 2024 14:06:07 GMT by HMRC Admin 2 Response
Hi,
You are both entitled to claim the £1000 property allowance against your share of the income regardless of how the income is split.  
For  the income to be assessed on any basis other than 50/50 a declaration must be made on form 17. This must be accompanied by evidence such as a deed of trust to show that the property is actually owned in the shares shown on the form 17. 
Declare beneficial interests in joint property and income
Thank you.
Posted Tue, 22 Oct 2024 01:14:40 GMT by Balakrishnan Bhaskaran
Thanks. This answers my questions.
I have one other question:
For declaring income under "foreign property income" category, does it matter if the income was generated by letting the property as "furnished holiday let" or as "assured short term tenancy" in a non-EEA country?
Can we club them together and declare as foreign property rental income in our SA?
Thanks
Posted Fri, 25 Oct 2024 14:42:59 GMT by HMRC Admin 13 Response
Hi
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. 
For an accommodation to qualify as a furnished holiday let the property must be within the UK or EEA. 
Further guidance regarding Furnished Holiday Lettings can be found on our website under HS253 Furnished holiday lettings (2024)
Guidance regarding assured short term tenancy can be found at:Tenancy agreements: a guide for landlords (England and Wales): Tenancy types and 
[ARCHIVED CONTENT] Assured and assured shorthold tenancies: a guide for landlords - Office of the Deputy Prime Minister (ODPM) (nationalarchives.gov.uk)
There are different rules and qualifying conditions for each so you need to consider what is applicable within the guidance to your circumstances. 
You each declare your share of the property income and any allowable expenses incurred on your self-assessment form separately. 
Customers with more complex enquiries like this often engage the services of a professional advisor or accountant and this may be something you wish to consider.
Thank you

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