Hello. For income tax purposes could anyone tell me if occupation rent paid by a former partner is treated the same as any other property income? Male in question has moved out of a jointly owned property. The ex partner (not wife, no children) remains in the property, pays the mortgage and pays him occupation rent for his 50%. He doesn't make a contribution to mortgage as he bought his half of their property outright. He's now living back in his first home on which he pays a mortgage. Thanks.