Thank you for HMRC's reply.
However, it is noted that the Form 17 does not include (allow) certain circumstances to be declared for. There says "DO NOT fill in the Form 17 about "property held as beneficial joint tenants where you are both jointly entitled to the whole of the property and income"".
My situation is just same as the above exception that one of the joint holders (either I or my father) passes away and then the whole income/fund from this joint bank account will pass to its surviving account holder.
(Simply, our joint bank account has a right of survivorship --- each is jointly entitled to have the whole of income). As such, may I have HMRC's further advice, please.
Secondly, the joint relationship of my case is Neither married couple Nor civil partners. It is, in fact, the father-and-daughter relationship to hold this joint bank account. In this connection, I would like to ask if the declaration of trust is still applicable and required for my case if our beneficial split is not 50/50? And, should I complete the Form 17 as well if it can "really" fit to my current situation of jointly entitlement to the whole of income. For your confirmation or other advice, please.
Thirdly, is there any inheritance tax implication if the joint holders are in Father-and-Daughter relationship, not the Married Couple in which no inheritance tax is induced?
(PS: Form 17 should be in print and sent out by post to HMRC. So, I wonder if I am allowed to submit my tax return (SA100) via online and then to send out the Form 17 by post. Or, I am told to send out all supporting documents together with paper version of SA100 by one-off post. Please advise as appropriate.)
Sorry for the above several queries. Your expert advice is sought, please.