Hello, Thank you for the reply, however, it does not answer my questions at all. I am well aware of the Form 17 rule. My questions relate to the evidence that has to be submitted with Form 17. I can provide Land Registry evidence that the property is held as tenants in common. However, I do not wish to pay a lawyer to draft a deed of trust, nor does the law state that I have to. With the appropriate advice from HMRC, the average person should be able to deal with their tax affairs sufficiently and without the need for an accountant or a lawyer. It is reasonable to assume, when submitting evidence with Form 17 to HMRC, that any person assessing said evidence on behalf of HMRC should know if the information provided is adequate. I am merely asking for advice on what is required to be included. So, is there a standard template for a deed of trust when changing ownership percentages in an actual property owned by spouses? What information exactly is needed for the deed of trust to be valid for HMRC purposes in connection to Form 17 election?