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Contents

Official guidance
Trusts, Settlements and Estates Manual

TSEM9800 · Property held jointly by married couples or civil partners

  • TSEM9805 · Overview: introduction
  • TSEM9810 · Overview: explanation of terms
  • TSEM9812 · Overview: two main rules
  • TSEM9814 · The 50/50 rule: 50/50 rule and exclusions
  • TSEM9816 · The 50/50 rule: Income to which neither of the individuals is beneficially entitled
  • TSEM9818 · The 50/50 rule - partnership income
  • TSEM9820 · The 50/50 rule: Income from furnished holiday lettings
  • TSEM9822 · The 50/50 rule: income from jointly held shares in a close company
  • TSEM9824 · The 50/50 rule: income which is treated as the income of the other individual, or of a third party
  • TSEM9826 · The 50/50 rule: income in relation to which a declaration by the individuals under section 837 has effect
  • TSEM9828 · The 50/50 rule - asset first put into joint names
  • TSEM9830 · The 50/50 rule: New source
  • TSEM9832 · The 50/50 rule: Year of marriage or civil partnership: assets already jointly held
  • TSEM9834 · The 50/50 rule: year of death
  • TSEM9836 · The 50/50 rule: year of permanent separation
  • TSEM9838 · The 50/50 rule: year of divorce or dissolution
  • TSEM9840 · The 50/50 rule: year of reconciliation
  • TSEM9842 · Form 17 rule: introduction
  • TSEM9844 · Form 17 rule: Who can make a declaration?
  • TSEM9846 · Form 17 rule: declaration is optional
  • TSEM9848 · Form 17 rule: beneficial interests
  • TSEM9850 · Form 17 rule - declaration must reflect reality
  • TSEM9851 · Form 17 rule - evidence
  • TSEM9852 · Form 17 rule - how couple make declaration
  • TSEM9854 · Form 17 rule - property not covered by declaration
  • TSEM9856 · Form 17 rule - further change in beneficial interests
  • TSEM9858 · Form 17 rule - no limit on number of declarations
  • TSEM9860 · Form 17 rule - when declaration takes effect: normal case
  • TSEM9862 · Form 17 rule - strict time limit
  • TSEM9864 · Form 17 rule - when a declaration stops
  • TSEM9866 · Form 17 rule: death, separation and divorce or dissolution
  • TSEM9868 · Form 17 rule - married couple or civil partners continue to live together
  • TSEM9870 · Form 17 rule - action on receipt of form 17
  • TSEM9872 · Form 17 rule - declaration accepted
  • TSEM9874 · Form 17 rule - declarations delayed or lost in post
  • TSEM9876 · Form 17 rule - exchange of information for investigation purposes
  • TSEM9878 · Form 17 rule - general approach to declarations
  1. Property held jointly by married couples or civil partners: contents
  2. Property held jointly by married couples or civil partners: The 50/50 rule: year of death

TSEM9834 | Property held jointly by married couples or civil partners: The 50/50 rule: year of death

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

The 50/50 rule ceases to apply on the date that one spouse or civil partner dies. Income arising after that date is wholly attributable to the surviving spouse or civil partner.

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