tax on rental income

[Mha]

I would appreciate advice re tax implications for my daughter who received a flat through court order after divorce. Her ex gave up the jointly owned flat as the only maintenance for her and two young children. The flat is transferred in her name (50%) and two children (25% each) along with me as a trustee for the children.
She now receives rent from the property which is mainly used for the education and maintenance of the children.
She is working and pays tax. Our question is when she fill the tax return how much she need to enter as property income (after deducting various expenses)? Should this be 100% or 50%. If 50%, can other 50% be counted as children's income and who pays tax on this income? 50% income is less than the personal allowance band.
Kind regards

[pawncob]

She returns 50% as her income.
You complete trust returns on behalf of the beneficiaries.

[Mha]

Thank you for your reply.
Just to confirm as a trustee I enter remaining 50% and there is a separate form/column to do so on self assessment form.
Kind regards

[Mha]

Also wish to let you know that that all rental income goes into my daughters account

[pawncob]

You need a trust return.
https://www.gov.uk/government/publications/self-assessment-trust-and-estate-tax-return-sa900

[maths]

You are entitled to 50% of the rental income and should disclose such income less expenses on your own Tax Return.

Regarding the two children I suspect you are acting as bare trustee of their interests in which case each of the children should file their own Tax Return in their own names. You should not file there SA 900.

[pawncob]

@maths.
As the trust involves a property there must be a trust deed and it can't be a bare trust.

[someone]

@maths.
As the trust involves a property there must be a trust deed and it can't be a bare trust.

This disagrees:
https://www.taxinsider.co.uk/763-The_Bare_Essentials_Bare_Trusts.html

Is it something to do with them being minors and (apparently) having received it from their father that you're referring to? Other than the possibility that the income needs to be taxed on the mother or father rather than themselves it sounds like a bare trust to me.

[maths]

pawn cob, not sure I understand:

"As the trust involves a property there must be a trust deed and it can't be a bare trust"

[maths]

Minors cannot hold legal title to real estate but are entitled to a beneficial interest in such property. A bare trust is feasible.