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.
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If 100%/0% is what's agreed from the outset then yes, that's obviously what goes on their tax returns (anything else would be tax fraud). If that's not agreed from the outset then you need to consider s809AZA ITA 2007 etc.