TSEM9870 | Property held jointly by married couples or civil partners: Form 17 rule - action on receipt of form 17

HMRC must ensure that the date of receipt is recorded on our records because the declaration is valid only if HMRC receive it within 60 days of the couple signing it.

Preliminary checks

• signatures and dates - checks must be made that the couple have both signed and dated the declaration; if not, then the Form 17 will be send back with a letter asking them both to do so

• time limit -checks must be made that the declaration is within the time limit (see TSEM9862). If not within 60 days, then a letter will be issued explaining that the declaration is not valid, and invite the couple to make another declaration if they wish

• percentages - checks must be made for each item of property separately, that the percentage share that a spouse or civil partner has claimed in the income box for that item is the same as the percentage share he or she has claimed in the property box for that item. If they are not, then a letter will be issued to the couple telling them that the declaration cannot be accepted for that item and explain why.

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Evidence checks

• Checks must be made that the couple have submitted adequate evidence of their claim that the property is held jointly in unequal shares. This would be in the form of a declaration or deed of trust. If they have not, HMRC may need to ask them to provide further evidence, or internal users may consider referring the case to Trusts Technical. See TSEM11100.