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Posted Mon, 13 Sep 2021 09:00:59 GMT by remembervictorip
I am a non-residential Landlord, and we have income from property let jointly. however, the tax shares are 90% for my wife and 10% for me. which seems need to fill in form 17, "Declaration of beneficial interests in joint property and income". however, as we are non-residential landlord, we have no national insurance number. we are not able to process (will error - due to not fill in national insurance number)to fill in the form. could you please advice? or actually we don't have to fill in form 17 ? Thank you very much for your help.
Posted Wed, 15 Sep 2021 09:52:59 GMT by HMRC Admin 17

Hi,
 
Thank you for your question.

If a rental property is jointly owned by a husband and wife then the default method for splitting the income is 50:50.

As you have stated if you wish to split the share of the income differently then you will be required to make a Form 17 Election.

I presume that you are currently completing Self assessment tax returns  to declare the rental income? If so, I would suggest that you contact the HMRC SA

Helpline on 0300 3200 3310 quoting your UTR (Unique Taxpayer Refrence number) to ask whether there is a National Insurance  number
showing on your Self Assessment record.   

Thank you.
Posted Thu, 16 Sep 2021 03:58:54 GMT by remembervictorip
thank you very much for your reply. According to the https://www.gov.uk/apply-national-insurance-number, I pretty sure i don't have a National Insurance number. if I don't have the national insurance number, is there any downloadable version of Form 17? And is it possible i leave the National insurance number blank in the application? or any other suggestion ? thank you very much for your help. FYI split the share of the income differently. Wife 90% with national insurance number, husband 10% without national insurance number.
Posted Thu, 16 Sep 2021 16:50:49 GMT by HMRC Admin 10
Hi

Thank you for your further question.

As we have stated in our previous answer the default position for a rental property jointly owned by husband and wife is 50-50.

However if you wish to change this you would have to submit a Form 17 together with the appropriate evidence that the property is split in unequal shares.

You can complete the Form 17 by following this link:

Declare beneficial interests in joint property and income

If you do not have a National Insurance number please quote the Unique Taxpayer Reference (UTR) that you submit your Self-assessment tax returns under.

Thankyou.

Regards.

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