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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Property held jointly by married couples or civil partners: Form 17 rule - declaration accepted

If the declaration is signed and dated, meets the time limit, has otherwise been completed satisfactorily, sufficient evidence of the beneficial ownership has been provided, and you can see no reason to refer the case to HMRC Trusts & Estates Technical Edinburgh

  • initial the ‘Declaration accepted’ box in the official use box on the form
  • if the other spouse or civil partner has a tax office, send a copy to that office

Place the form, or copy of a form you receive from another tax office, in your file (in a non file case in the tax office record, noting the reference on the taxpayer record).