Form 17

HMRC’s Declaration of Beneficial Interests in Joint Property and Income – otherwise known as ‘Form 17’, can be used by spouses and civil partners to allow couples to split income for income tax purposes.

This is particularly useful if your spouse is in a higher income tax band and has the greater beneficial interest in a particular property.

The Form 17 declaration permits a move away from the default 50:50, to an income split that reflects a more beneficial state of affairs for the couple.

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