New rent - self assessment question

smithy-1969

Hi,

My dad gifted myself and my sister a small flat with modest rental income last year. I'm currently PAYE in the 40% bracket. My sister was made redundant early last year and it coincided with her having a second child, so she decided to become a house wife/mum for the foreseeable future.

My question is, I think I want to donate my half of the rent to her, to help her cover nursery fees and help in general as her husband has an unreliable modest income. Can i just ask the letting agent to give her the full amount or am I liable to pay tax on the rental income?

thanks,

Smithy

Nearlyold

See https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-case-studies at the bottom of the page