Raymond Yiu

Can someone from HMRC please help?

Hello! My aunt and I own a property in the UK as joint tenants, but she receives the rental income in its entirety. Since she lives in Hong Kong, I manage the property on her behalf, and transfer the rental income to her. Do we declare the rental income as 50/50 split as we are joint tenants, or does she declare the entirety of the income? Thank you! Best wishes