UK Property income - let jointly

Hi there - We were filling our SA and a few questions came out when completing the form, please see below: - SA100, Box 02 - Interest and dividends from UK banks. If we have a joint bank account, do you need to split those interests? E.g. Half need to be included in my SA form and the other half in my partner's? Is there an allowance for interest paid for non UK residents? - Property Expenses section - Can you include service charge for the building as a deductible expense? If so, in which box/section do you need to include it? e.g. In box 24 (Ground rent/insurance/rates), in Box 28 (cost of services), or in box 29 (other allowable expenses)? - Box 44: Residential property finance costs - Do we need to include all interest paid through our mortgage throughout the year, split for each partner? Many thanks.

Hi,
If you hold a joint bank account then HMRC would expect to see the interest amount split in a 50/50 share based on the level of interest received. Firstly, I would advise to look at HS300 as this covers non-residents and investment income which may give more in-dept information to your situation.
You may include service charge as a deductible expense if they have been incurred wholly and exclusively for the rental property, found at:
PIM2010  under Box 27 “Legal, Management and other professional fees”.
As mortgage interest is dealt with differently to other expenses, when the interest figure is declared, you will receive relief as a basic rate reduction in Box 44.
Further guidance is attached here:
Restricting finance cost relief for individual landlords
Thankyou.