Hi, my wife and I are UK tax residents. I have a few foreign bank accounts in my sole name, but they are effectively held for the common benefit of me, my wife and our children. Can I make a declaration of trust in the UK on my foreign sole bank accounts, so that the interest income thereon are split 50/50 between my wife and me? If yes, can the effect also be retroactive, such that the interest income before the declaration can also be split 50/50? Thank you.