Hi
Thank you for your question, please see examples which can be located at
Jointly-owned property
Jointly-owned property- which advises- In a straightforward case where you own a property jointly with another person (for example, friends, business partners, parent and child or brother and sister) and the property is let out, your share of the rental profits or losses will usually be based on the share of the property you own.
Also, please see example- ‘Calculating a profit or loss for more than one property’
If you’re renting out more than one property, the income and expenditure from all properties are combined to determine an overall profit or loss for the year.