Owning a rental property with someone else - a spouse, a sibling, a business partner or a friend - changes how the income is taxed, and the rules aren't always what people expect. The most common assumption we hear is that a couple can simply put all the rental income in the name of whoever pays less tax. Unfortunately, HMRC doesn't work that way. This guide explains how jointly owned rental income is actually taxed, the special rule that applies to married couples and civil