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Posted Sat, 07 Jan 2023 12:15:11 GMT by Ruth M
My husband, myself and my daughter are co-owners as tenants-in-common of a rental property with unequal shares. My share is 60% of the property and the rental income, my husband’s share is 15% and my daughter’s share is 25%, as specified in a deed of trust, formally drawn up by a solicitor. My question is: Do we need to fill in Form 17 or is Form 17 not applicable in our situation, as there are 3 co- owners in this property with unequal shares?
Posted Mon, 09 Jan 2023 13:37:41 GMT by HMRC Admin 17

Thank you for your question.

I would refer you to the guidance at TSEM9810 - Property held jointly by married couples or civil partners:

Overview: explanation of terms - HMRC internal manual - GOV.UK (

You will note from this that a Form 17 declaration is not required were a married couple or civil partners hold the property with others.

Thank you.

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