HMRC Admin 8 Response

Hi,
Based on the information provided, we assume you are referring to help sheet HS223 which outlines various scenarios.
Looking back at previous responses to your query,  we believe the recommendation to tick “no” would refer to if the level of income falls below £7,500, to which as indicated, would not be the case, so ticking “no” would be the correct action to take.
Using Option A, you would combine both rental profits together and insert it as one amount under total rents on the following page of the online tax return, as there is no functionality to declare profits as two separate incomes.
Thankyou.

Hi,
As outlined in your question and the previous responses on the matter quoted above, we would advise that the advice given is correct,
We would suggest completing a deed of assignment so that the corresponding beneficial interests can be reflected within our records for both parties. Thankyou.

Hi,
We would advise in the first instance to complete a Form 17 to declare beneficial interests in the property based on the percentage split you wish to declare for each individual, i.e. in this instance, 0%/100% split.
We have attached a link to the Form 17 as well as guidance which may provide additional support on your situation:
TSEM9852
In regard to the Property Income Allowance, the £1000 allowance is given to each individual to use against business profits, or expenses, whichever is more beneficial to yourself.
Thankyou.

Hi,
We have attached a link which may go some way to giving an explanation. However if you need more specific advice we would suggest you should call HMRC on 0300 200 3310:
Capital Allowances Manual
Thankyou

Hi,
Based on the information provided within your question, I would advise to take a look at the following guidance:
Allowances
which may be of some use as it touches upon types of property ownership.
We would advise that depending on the type of ownership, i.e. solely owned by your partner, that a valid declaration of trust should be completed to declare a beneficial interest in the rental property income.
As this forum is designed to offer general advice and without outlining the total level of income received, we would be unable to offer more in-depth advice on whether income tax would be deducted on such income.
Please see the attached guidance for further information:
TSEM9160
TSEM9170
Thankyou. 

Hi,
If your gross income for holiday letting exceeds the current VAT threshold of £85000 in any rolling 12 month period, you must register for VAT.  
For more information, please phone our VAT helpline on 0300 200 3700.
Thankyou.

Hi,
For details on allowable expenses, please see the following link:
Allowable expenses
If you make a mistake on your return, you have 12 months from 31 January due date to submit an amendment.  
Thankyou.

Hi,
When you complete your online return you will select ‘Yes’ to Rent a Room relief and then a further question will appear for you to confirm if the rent you receive is £7500 or less (or £3750 if let jointly).  
If this is the only letting income you have and it does not exceed the exemption you check the ‘Yes’ box and do not need to make any further entries on the UK property section.  
If your letting income exceeds the exemption then you check the ‘No’ box and then include the total rents received in the ‘total rents’ box on the next page. 
Thankyou.