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TSEM9866 | Property held jointly by married couples or civil partners - Form 17 rule: death, separation and divorce or dissolution

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

After death, permanent separation or divorce or dissolution (1 to 3 at TSEM9864) the income is split in the normal way; that is, the person who is beneficially entitled to the income is taxable on it.