TSEM9805 - Property held jointly by married couples or civil partners: Overview: introduction

The guidance in TSEM9800+ is aimed at 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

• married, 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.