AirBnb cohost income - can the cohost on my Airbnb property receive all the income?

I own a cottage that is leased for holiday lets through the Airbnb platform. My daughter is a cohost on the platform and does all the work entirely for the property - leasing, cleaning, etc. Can all the income for the leases be paid to her, for which she would be liable for tax on profits? Many thanks

Hi,

If you own the property 100% then you are liable for the income but if you decide to submit a declaration of trust, then you can split the ownership between you and your daughter. Your daughter can then record her portion of income relevant to her share.

A declaration of trust can be obtained from a solicitor showing the new split of ownership signed by both parties. 

TSEM9405 - Ownership and income tax: income tax claims - general points
TSEM9520 - Ownership and income tax: express trusts - written declaration

Thank you

Declaration of trust doesn't between husband and wife does it work Scotland?