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.

Hi there, It's a bit confusing because i read in other HMRC admins reply to a similar queries that it's enough to prepare this declaration to confirm that my mother is the beneficial owner of the all rental income and to keep it in case HMRC requires it. If we need to send it could you explain how please ? Could you please send me a link in the Self assessment portal or/and an address where we could send a physical copy ? Thank you !

Hi,

Any declaration of beneficial ownership should be registered with HMRC. You can post this to our correspodence address which is, Pay As You Earn and Self Assessment, HM Revenue and

Customs, BX9 1AS.

Thank you.