A let property is jointly owned by a brother and sister, the brother in name only, with the sister taking on the day to day rental as part of a larger property rental business, and getting 100% of all profits/losses. So 100% of profits/losses go into the sister's SA return, and the brother is PAYE only so not in self assessment and declares nothing. There isn't a partnership agreement.
I can see in PIM1030 that "The share for tax purposes must be the same as the share actually agreed", so if you're getting 100% of the share does that still class as jointly let, albeit the split is 0%/100%?
I want to say yes, but the previous accountant and has left it unticked, so any other views would be appreciated.