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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: Year of marriage or civil partnership: assets already jointly held

The couple may hold property jointly before they marry or register as civil partners; for example, where they live together before then. Up to the date they marry or register as civil partners the 50/50 rule does not apply to the joint income. After that date the 50/50 rule applies, unless the couple choose to make a form 17 declaration (see TSEM9842-9878).