Liability for tax from property rental

I have a second home . I own it and it is my name . If my son becomes a landlord and rents my property to receive an income for himself does he pay the income tax himself or will I be liable for the tax as the property owner?

Hi Peter Boileau
We would advise that in the first instance, a valid Declaration of Trust should be completed declaring your son as having beneficial ownership of the rental income received through the rental business. 
Guidance is available at:
TSEM9150 - Ownership and income tax: legal background: ownership: legal and beneficial ownership - separation - HMRC internal manual and
TSEM9160 - Ownership and income tax: legal background: ownership - income follows property - HMRC internal manual
Thank you