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HMRC internal manual

Trusts, Settlements and Estates Manual

Property held jointly by married couples or civil partners: Overview: introduction

This guidance replaces the joint ownership guidance that was in the Independent Taxation manual at IN115-144 before it was withdrawn on 30 June 2011. It also replaces the online Learning module on joint ownership that was withdrawn on 19 April 2011.

The guidance in TSEM9800+ is aimed primarily at staff in Local Compliance dealing with claims or enquiries about joint ownership by married couples or civil partners and how it affects the taxation of those individuals.

The guidance here applies specifically to the taxation of

  • income arising from property
  • held in the joint names of two individuals who are

    • husband and wife, or
    • civil partners of each other
  • and are living together.

There are special rules in ITA/Sections 836 and 837, which are explained in the following sections.