Declaring rental income - landlord vs owner

Person A owns the title deed for a property. Person B is listed as the landlord and is the one who receives the rental income for the same property. Who should be declaring the income on self-assessment?

Hi,

It would normally be the person who owns the property unless HMRC have been notified of an alternative beneficial ownership.

Thank you.

What is an alternative beneficial ownership and what is the process of notifying HMRC of this?

Hi
This is when a property is owned by one person/couple but they want all income generated form it to be taxable on another - Declare beneficial interests in joint property and income

The property is not jointly owned. Only person A is on the title deed and only person B receives the rental income.

Hi emc

As person A is on the title deeds, they are the beneficial owner of the income whether it is paid to them or not.

Thank you