Can the person running a rental business be different from the owner?

[pablo69]

I own a property. My (unmarried) partner runs the rental business on that property and receives the profits from that business.

In the HMRC's eyes, can my partner be one who fills in the Self Assessment and pays Income Tax on the rental business? Or do I have to do this as I am the legal owner of the property?

[bd6759]

You cannot grant an interest over land unless you have a superior interest. If your partner has no interest in the land, they cannot be the landlord or the person entitled to the rents. All they will be doing is acting on your behalf. The rents will belong to you.

You could grant them a lease with permission to sublease. Or you could pay them a reasonable amount (a wage or salary) for doing this on your behalf.