请问夫妻两人共同拥有（各占一半）的出租房报税是一个人报还是两人分开报？其中一个人收入超过5万另一个低于5万。那个出租收入的1000镑allowance是夫妻各有一份吗？
谢谢。
是各有一份，但是有时候不如申报expense合适，service charge和ground rent都可以申报，还有中介支出，修理费用，换家具电器什么的，轻松超过1000。你如果claim 1000的allowance就不可以申报这些expense了
谢谢楼上回复。我的service charge和维修都是中介直接从rent里扣的，所以rent income一项我就直接填的到手的钱。这样可以吗？
还有就是两人分开申报，那expense什么的都是除以2对吧？我的房子维修不多，所以似乎两人各1000的allowance比较划算。
不可以，你的收入应该填的是你contract tenant的纸面收入而不是deduct其他以后的净收入
谢谢。明白了。
请问是自己报吗，有没有什么网页可以学习？
你可以把那份收入记在收入比较低的那一方。
Marriage Allowance
If you’re married or in a civil partnership, one of you can transfer up to £1,260 of your Personal Allowance to the other.
This is just over 10% of the basic £12,570 Personal Allowance for the 2022-23 tax year. (Basic Personal Allowance is the amount of income you don’t have to pay tax on.)
marriage allowance 要求另一方是很低收入才可以
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您可以把房租收益人转给收入低的,you are doing is splitting the beneficial interest to the rental income. This can be achieved by a short form declaration of trust pursuant to which you and your wife agree to split your interest to the rental income (e.g. 99.9% to her 0.01% to you).
还可以这样啊？一份declaration就可以了吗？房子本身的产权分割不用改吗？现在是默认的50/50。
谢谢提供链接。但貌似还是要提供evidence，需要改deed。
You’ll also need to provide evidence that your beneficial interests in the property are unequal, for example a declaration or deed.
[quote=“how12, post:15, topic:6341021”]
a declaration
[/quote]a declaration就可以了