Derek Chu

Dear HMRC, Thank you for your previous response, particularly the guidance that HMRC does not require sight of the declaration made and that I should retain it for future reference. To provide further context, I recently executed a Deed of Assignment (DOA) transferring 100% of the beneficial interest in my solely owned property to my wife. The DOA was signed by both myself and my wife, with a witness present during the signing. In your previous response it mentioned that HMRC does not require sight of the declaration, could you please advise whether I still need to register the DOA on the HMRC website - "Register a Trust as Trustee" (https://www.gov.uk/guidance/register-a-trust-as-a-trustee) Your clarification would be much appreciated. Kind regards, Derek CHU

Dear, I currently own a property solely, as registered in the Land Registry. Recently, I have executed a Deed of Assignment (DOA) transferring 100% of the beneficial interest in the property to my wife. Given that the property is solely owned by me, I understand that Form 17 is not applicable in this scenario. However, I am unsure if I need to submit the DOA to HMRC through any specific channel, or whether it should be included when submitting our self-assessment forms. I would appreciate your guidance on the appropriate procedure. Kind regards, Derek