»Ê¹ÚÌåÓýapp

A declaration can be accepted only if made on form 17.

»Ê¹ÚÌåÓýapp form must be signed and dated by both spouses or both civil partners, but can be sent to the tax office of either spouse or civil partner.

»Ê¹ÚÌåÓýapp declaration sets out the property and income they want the declaration to cover and states the interest each spouse or civil partner holds in

• each item of property
• the income produced by each item.

Once a declaration is made it remains in force until the couple’s interests in the property or income change, or they stop living together as a married couple or as civil partners of each other.

No split other than 50/50 can be accepted until a satisfactory declaration is received.