How do married couples split rental income for tax?

How do married couples split rental income for tax? In 2026-27, married couples and civil partners living together are taxed 50:50 on rent from jointly owned property. If you own unequal shares, a Form 17 reaching HMRC within 60 days of signing switches the split to your real shares. No. If you are married or civil partners and live together, the rent is already taxed 50:50 and each of you puts your half on your own tax return. Only if you really own the property 90:10 and your shares of the income match. HMRC's manual says couples do not have a general option to have income taxed any way they like. No. It covers income from the date the last of you signed it, and only if HMRC receives it within 60 days of that date. A late form has no effect, so you would need to sign a new one. Read the full answer, with every source, at rightotax.co.uk.