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Print and Post Forms
Declaration of beneficial interests in joint property and income
About this form
This form is designed to be filled in on screen. You must answer all the questions except those marked 'optional'. You can’t save the form but once you’ve completed it you’ll be able to print a copy and post it.
If you live together with your spouse or civil partner, we normally treat income from property held in your joint names as if it belonged to you in equal shares and tax each of you on half of the income, regardless of actual ownership. Please complete this form if you want to be taxed on your actual shares (known as `actual basis'). You'll also need to provide evidence that your beneficial interests in the property are unequal, for example a declaration or deed.
When to fill in this form
You can use this form to declare a beneficial interest if you hold property jointly and:
• you actually own the property in unequal shares
• you're entitled to the income arising in proportion to those shares
• you want to be taxed on that basis
Do not fill in this form about:
• income to which neither of you is beneficially entitled
• partnership income
• income from commercial letting of furnished holiday accommodation
• income from shares in a close company
• income which for tax purposes is treated as income of a third party, even if the income arises from property held in your joint names
• property held as beneficial joint tenants where you are both jointly entitled to the whole of the property and income
• property that is not held in unequal shares (you cannot choose to have the income taxed on an unequal basis because you think it would be to your advantage)
How to fill in this form
Please answer all of the questions. We can explain the practical effects of completing this form but cannot help you determine your beneficial interests.
Seek professional advice if you're in any doubt about:
• your beneficial interest in property held in joint names
• your beneficial interest in income from such property
• whether you should complete this declaration