Independent Taxation Manual - INCONT5D
Independent Taxation Manual: Contents
JOINTLY HELD PROPERTY
Procedure for declarations
| IN145 | Jointly held property: How couple make declaration
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| IN146 | Jointly held property: Action on receipt of form 17
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| IN147 | Jointly held property: Declaration accepted
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| IN150 | Jointly held property: Property not covered by declaration
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| IN151 | Jointly held property: Further change in shares
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| IN152 | Jointly held property: No limit on number of declarations
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| IN153 | Jointly held property: Approach to declarations in practice -
general
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| IN154 | Jointly held property: Approach to declarations about bank
accounts and building society accounts
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| IN155 | Jointly held property: When declaration takes effect: normal
case
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| IN156 | Jointly held property: Strict time limit
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| IN157 | Jointly held property: Declarations delayed or lost in post
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| IN158 | Jointly held property: When a declaration stops
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| IN159 | Jointly held property: Death, separation and divorce
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| IN160 | Jointly held property: Married couple continue to live together
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