which section in my tax return I need to declare extra incom

[maysani]

The only income i have is the rental from 2 let properties for which I have been filling tax return for years. My husband also get rental in come from his buy to let properties alongside his main employment. I have put more hours into managing my husband rental properties for last year (23-24) due to his work commitment. Hence, he decided to pay me £2500 as management fee. We are just about to file our tax returns for year 23-24 and would highly appreciate help with the below

which section my husband needs to insert £2500 in his tax return ?
which section I need to declare £2500 in my tax return to the HMRC as an extra income?

[pawncob]

If it's a "one off", then you could use 17 to 21. Otherwise you need to register as Self Employed.
Your husband will claim it a a letting expense, but see:
https://www.taxationweb.co.uk/forum/viewtopic.php?f=10&t=43806&p=162839&hilit=management+fee+paid+to+spouse#p162839

[maysani]

thanks for the reply, my wife posted this in our behalf last night.
yes it is one off payment. however, none of the section you mentioned fits this payment in my wife tax return;
section 17 related to income tax losses
section 18 related to pension saving tax
section 19 related to personal pension
section 20 related to charity donation
section 21 related marries couple allowance for couple born before 6 April 1935

[maysani]

or do you mean section 16 which says "other UK income, for example employment lump sums , share schemes, life insurance gains"

[pawncob]

We're looking at different returns. My numbers refer to SA100.
Yes, section 16.

[maysani]

@pawncob, many thanks for taking the time to help, your efforts are highly appreciated.