bcw2311

Hi. I'd be grateful for clarification about the time at which my wife and I become joint tenants on a property we own. The property was owned (with a mortgage) by me when we entered the relationship, and was still solely in my name when we got married and were by then renting the property out - as the property and mortgage were in my name, I have since declared 100% for Income Tax purposes. On 2nd April my wife paid the remainder of the mortgage from an inheritance. On 16th April, when we finally received written confirmation from the building society the mortgage was redeemed, we instructed a solicitor to submit forms to the Land Registry to transfer ownership to both our names. At what point are my wife and I considered joint tenants for Income Tax purposes? 2nd April, 16th April, or when the transfer is confirmed by the Land Registry? Many thanks in advance.