Tax on the rental income

Hello, I live and work in England. Me and my mother have the intention to make an investment in a buy to let property. Our intention is to make this investment like Tenants in common ownership in 50/50 ratio. My mother is non UK resident and live in another country in the EU. I will sign a declaration of consent the rent to be collected entirely by my mother and all the money will remain in her own bank account in England. Questions: 1. How the rental income should be taxed ? 2. Will only my mother be liable for tax on the rental income? Thank you.

Hi,

1. Please refer to:
   Tax on your UK income if you live abroad
2. You will need to send  to HMRC the declaration cofriming that your mother is the beneficial owner of all the income to ensure only she is taxed.

Thank you.