Gifting rental income

If my partner earns money from a rental property (around £8000 a year) but gives it straight to me, does he have to pay income tax on it? We are both UK residents and I will declare the income on my tax return.

Hi,
Based on the information provided within your question, I would advise to take a look at the following guidance:
Allowances
which may be of some use as it touches upon types of property ownership.
We would advise that depending on the type of ownership, i.e. solely owned by your partner, that a valid declaration of trust should be completed to declare a beneficial interest in the rental property income.
As this forum is designed to offer general advice and without outlining the total level of income received, we would be unable to offer more in-depth advice on whether income tax would be deducted on such income.
Please see the attached guidance for further information:
TSEM9160
TSEM9170
Thankyou.