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Some use the “Declaration of beneficial interests in joint property”, which is HMRC form 17 to declare the amount of income they are reporting for rental based on their actual share of ownership.
If your partner does not have an ownership interest in the property, income can not be passed to them.
You can use this method only if you are a married couple or civil partners who live together, hold the property jointly in unequal shares and are entitled to an income split along the same lines.
HMRC advises: “You cannot choose to have the income taxed on an unequal basis because you think it would be to your advantage” (for example because one of you pays tax at a higher rate than the other)."
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