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HMRC internal manual

Trusts, Settlements and Estates Manual

Ownership and income tax: Specific types of property: bank and building society accounts: example 12: joint names of civil partners - form 17 rule applies

A building society account is held in the name of A and B, who are civil partners and live together.

B is severely disabled. She is the sole provider of the funds in the account. Her partner is named on the account so that she can operate it on B’s behalf. A and B submit a form 17 (TSEM9842) claiming to have all the interest taxed on B, instead of 50/50 under S836 (TSEM9814). The claim is valid and in date, and A submits satisfactory evidence in support of the claim. B is taxable on all the interest.