Dear Sir/Madam, Scenario 1 - A property owned by the mother , her son and her daughter. The rental property was given to the mother in full. Given the mother is the full beneficiary of the income, can she declared the whole rental income in her tax return? Scenario 2 - The child owns the rental property and give all the rental income to her parents. Can her parents declared the rental income in their tax return? or the rental income follows the owndership of the property? Questions: (1) Do they need to make a formal Form 17 Election? but they are not spouse or in civil partnership (2) Someone mentioned in one of the thread that a declaration of trust needs to be done for this? (3) If this is the case is " Declaration Of Trust" is a type of trust and a trust tax return need to be filed? (4) Is this a written declaration which the beneficiary declared the income under his/her own tax return?