Registering a Declaration of Trust

Dear HMRC, I would like to transfer the rental income from the property I own 100% to my adut daughter using declaration of Trust. Could you please let me know if this approach is correct and also could you please suggest if it has to be registered in HMRC.

Hi,
We can confirm that the correct process for separating income from a property that you have 100% beneficial ownership of is to draw up a declaration of Trust.
It is not necessary to register this with HMRC and your daughter can start reporting the income in accordance with the new arrangement from the date the declaration of Trust is drawn up:
TSEM9100 - 9170
Thank you.