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Posted Fri, 27 Oct 2023 13:16:48 GMT by Andy
Hi HMRC, When declaring the foreign income for the rent of an overseas property in the self assessment form (SA106?), in which the property is co-owned by my partner and myself. In this case, should we declare the foreign rental income in 50% each for our own assessment form? Or whether we can split our rental income ratio like 90% for my partner and 10% for me? E.g. If the rental income is GBP 1,000, can I declare that I am getting 10% (i.e. GBP100) as foreign income, and my partner declare that he/she is getting the rest of 90% (i.e. GBP900)? Please advise. Thank you.
Posted Tue, 31 Oct 2023 09:40:45 GMT by HMRC Admin 17

Andy ,
Thank you for your question.

You may choose to split the rental income in whichever share you wish with your partner.

Please be advised that the expectancy would be that the splits given apply for both rental income and expenses incurred.

Thank you. 


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