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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
, see all updates

Ownership and income tax: introduction - how to use this guidance

If you are dealing with a claim featuring property that is

  • held in joint names
  • by two individuals who are a married couple or civil partners living together

you should consult TSEM9800 first because there is specific tax legislation on this subject. You may also want to look at the relevant examples in TSEM9900.

In all other cases you should consult the guidance on general principles in TSEM9000 - 9700. You may also want to look at the relevant examples in TSEM9900.