Which partner declares combined income (rental property abroad)

Hello Myself and my partner moved to the UK last year, we are tax resident here (previously tac’x resident elsewhere). We have rental income from a foreign property. One property, about £13,000. Who should declare it? It is a jointly owned house and the rent is paid into a joint bank account. Can one of us declare all of it, the other nothing? Or split it in half and declare half each? Thank you.

Hi aquitaine137
Thank you for your question. As the property is jointly owned, you should both report your own 50% of the property income . HMRC will regard a jointly owned property at 50/50. However you can elect to have a different share Do do this you will need to complete a form 17 along with a legal declaration of trust. This must show the address anf the new beneficial split. It must be signed by both parties . I have attached a guidance link : Declare beneficial interests in joint property and income
Thank you.