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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 permanent separation

The 50/50 rule ceases to apply when the couple separate permanently.

It is possible that the property may remain in joint names after permanent separation and each spouse or civil partner will still actually have a 50/50 interest. However, if either spouse or civil partner’s interest in the property changes on separation, income arising subsequently will be attributable to them on the basis of their ownership. For example, if the one civil partner gives up his interest entirely to the other civil partner, all income arising subsequently will be that of the other civil partner.