IN145+ - Independent Taxation Manual: Contents

JOINTLY HELD PROPERTY

Procedure for declarations

IN145JOINTLY HELD PROPERTY: HOW COUPLE MAKE DECLARATION
IN146JOINTLY HELD PROPERTY: ACTION ON RECEIPT OF FORM 17
IN147JOINTLY HELD PROPERTY: DECLARATION ACCEPTED
IN150JOINTLY HELD PROPERTY: PROPERTY NOT COVERED BY DECLARATION
IN151JOINTLY HELD PROPERTY: FURTHER CHANGE IN SHARES
IN152JOINTLY HELD PROPERTY: NO LIMIT ON NUMBER OF DECLARATIONS
IN153JOINTLY HELD PROPERTY: APPROACH TO DECLARATIONS IN PRACTICE - GENERAL
IN154JOINTLY HELD PROPERTY: APPROACH TO DECLARATIONS ABOUT BANK ACCOUNTS AND BUILDING SOCIETY ACCOUNTS
IN155JOINTLY HELD PROPERTY: WHEN DECLARATION TAKES EFFECT: NORMAL CASE
IN156JOINTLY HELD PROPERTY: STRICT TIME LIMIT
IN157JOINTLY HELD PROPERTY: DECLARATIONS DELAYED OR LOST IN POST
IN158JOINTLY HELD PROPERTY: WHEN A DECLARATION STOPS
IN159JOINTLY HELD PROPERTY: DEATH, SEPARATION AND DIVORCE/DISSOLUTION
IN160JOINTLY HELD PROPERTY: MARRIED COUPLE/CIVIL PARTNERS CONTINUE TO LIVE TOGETHER