Rental in UK - Living Abroad

[Heath 64]

Hi, wondering if anyone can give my husband and I some advice.
We are moving to Spain next week for at least two years, we've rented our Uk home out ( this is in my husbands name however we have a declaration of trust set up after our marriage giving us equal share )
My husband works off shore and will continue to do so, as he's already paying 40% tax we were hoping to pay the rent direct to me to try and reduce some of the tax we will have to pay.
Could you advise best way to do this, does my name need to be on Landlord details?
Thank you Heather

[pawncob]

Unless you declare otherwise, HMRC will assume that the rent is split equally. Use Form 17 to make the declaration.

[bd6759]

Unless you declare otherwise, HMRC will assume that the rent is split equally. Use Form 17 to make the declaration.

Form 17 is irrelevant because the house is not in joint names.

Since you own the property in equal shares, the income is also owned equally.

[pawncob]

form 17 can be used in these circumstances.

see:
You’ll also need to provide evidence that your beneficial interests in the property are unequal, for example a declaration or deed.

https://www.gov.uk/government/publicati ... -income-17

[section 44]

Form 17 is only relevant to property (legally) jointly owned by a spouses/civil partners.

Here the property is legally owned solely by the husband.

[pawncob]

... and a trust deed doesn't create a beneficial interest?????????

[section 44]

... and a trust deed doesn't create a beneficial interest?????????

No, a declaration of trust would create a separate beneficial interest. However, the form 17 procedure is concerned with legal co-ownership by spouses/civil partners. The form 17 procedure is not concerned with equitable/beneficial co-ownership, where there isn't also legal co-ownership, by spouses/civil partners.

[pawncob]

HMRC think it's possible.

https://www.gov.uk/hmrc-internal-manual ... l/tsem9150

[section 44]

that guidance doesn't say anything about the form 17 procedure

[section 44]

From the first page of the interactive form 17:

"You can use this form to declare a beneficial interest if you hold property jointly" (my emphasis)