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HMRC internal manual

Trusts, Settlements and Estates Manual

Property held jointly by married couples or civil partners: The 50/50 rule: income in relation to which a declaration by the individuals under section 837 has effect

The 50/50 rule does not apply where the couple make a declaration of unequal beneficial interests under ITA/S837, using form 17.

For full details of the ‘form 17 rule’, see TSEM9842-9878.