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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Property held jointly by married couples or civil partners: Form 17 rule: introduction

Married couples and civil partners can, in certain circumstances, ask to be taxed on their actual entitlement to income from jointly held property. They do this by making a joint declaration of unequal beneficial interests and submitting it to HMRC. A valid declaration under ITA/S837 overrides the 50/50 rule in ITA/S836. In the absence of a valid form 17 declaration, the 50/50 rule applies.

The declaration must be made on form 17.

A form 17 declaration must be made jointly. If one spouse or civil partner does not want to make a declaration both must accept the standard 50/50 split for jointly held property.