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Hi Sir / Madam. Thank you very much for your reply. Can I use HMRC Form 17, which is used to declare beneficial interests in joint property and income, to show that none of the interest belongs to me? If not, please advise. Thank you.

Before I moved to the UK over half a year ago, my mother and I had a joint bank account based outside the UK. It is essential to note that all the funds in this joint account belong solely to my mother, and I do not have any authority to utilize her money to generate interest or dividends. Moreover, my mother is a non-resident and currently lives outside the UK. Given these circumstances, I am unsure how to proceed with my self-assessment tax return, as I hold 0% ownership of her money in the joint account. Your guidance on this matter would be greatly appreciated. Thank you.