Is a Declaration of Trust necessary for unmarried couples?

My partner and I are unmarried with a 50/50 jointly owned property. We would like to assign the rental income unequally, 100% to me and 0% to him. Can we do this without a Declaration of Trust? Is there another way that would be acceptable to HMRC? Many thanks, Kat

Hi,

Where a property is held in joint names, it is presumed to be held beneficially as joint tennants. This presumption can be displaced by evidence to the contrary, such as a Declaration of Trust. You can see further information here:

TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy
 
Thank you.