Rental Income Share between two people who live together

My clients live together but are not married or in a civil partnership. They jointly own and rent out a house.0ne is a basic rate and the other a higher rate taxpayer so they have agreed that all rental income should be allocated to basic rate taxpayer.

Do they need to notify hmrc or make any election as in case of married couples.

Many thanks for any response

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JAADAMS's picture

many thanks

Tosie |

HMRC confirm this

Justin Bryant |