I have a Colombian client that owns an apartment in Colombia but who has never recieved the income from this. For family reasons her sister has always received the rent. The client confirms it is shown on the sister's Colombian tax return. I am minded to at least put a note in the white space of the UK tax return to show this but I realise that may be tantamount to inviting an enquiry. I am also concerned with the current HMRC requirement to correct deadline of 30 September and whether this should be mentioned. If the sister at least owned part of the property it would be less of a problem but as my client owns it by herself does anyone see this as being a problem? Anyone with similar experience I'd be very grateful for your input.