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TSEM9805 - Trusts, Settlements and Estates Manual - HMRC internal manual


TSEM9805 - Property held jointly by married couples or civil partners: Overview: introduction
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
The guidance here applies specifically to the taxation of
income arising from property
married, or
and are living together.
There are special rules in ITA/Sections 836 and 837, which are explained in the following sections. ....

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