TSEM9862 - Property held jointly by married couples or civil partners: Form 17 rule - strict time limit
»Ê¹ÚÌåÓýapp Form 17 declaration must be given to HMRC within 60 days of the date of the declaration.
»Ê¹ÚÌåÓýapp declaration time limit of 60 days must be enforced strictly, s837 3(b) ITA2007 . »Ê¹ÚÌåÓýappre is no power to extend it.
Since difficulties may arise many years after the declaration - perhaps if the couple split up - HMRC must make sure the notice of declaration Form 17, is valid at the outset.