Split rental income with co-owner under tenants in common - different to shares owned

Hi there, I own a property with my boyfriend (we are not married). We own the property as tenants in common, in a 2:1 split. However, I receive 100% of the rental income, with the full amount going directly into my personal bank account each month. I expect to pay 100% of the tax on this rental income, according to my tax bracket, despite the fact that my boyfriend owns two thirds of the property according to our deed of trust. Is this correct? If so, do we need to submit any paperwork in order to formalise this? Or is it enough for me to simply declare 100% of the income and pay 100% of the associated tax on my tax return? Thanks!

Hi
Thank you for your question.
You are correct in that as you hold different shares in the property to have created a Deed of Trust to outline this, as a Form 17 is not applicable as you are not currently married/ in a civil partnership.
I would advise that it is not essential to send the Deed of Trust into HMRC, however, please keep a copy of the Deed accessible as in future it may be requested.