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Shared bank account for rental income

Hello


The missus and I are looking to buy another rental property, as a retirement fund


She is a non-taxpayer and I pay tax at 45%, so the property income will almost exclusively be in her name. I will hold a 5% share, for CGT puposes if we ever come to sell up.


Question is: what is the best joint current account that we could set up to avail of a decent interest rate on the monthly income? We will need to hold back a proportion to pay for voids, repairs, income taxes etc


Thanks

Comments

  • in a joint bank account are you not taxed on the interest 50/50 regardless who owns the money. If that is the case, then is is not better for her to hold the money and then to pay for things as needed.
  • Smi1er
    Smi1er Posts: 642 Forumite
    Why does it need to be joint?

    Rent into normal account. Deduct bills from it and place profit in a savings account towards your retirement (and her tax bill if she has one)
  • G_M
    G_M Posts: 51,977 Forumite
    Part of the Furniture 10,000 Posts Name Dropper Combo Breaker
    Lots of info on bank accounts on the banking forum.
  • xylophone
    xylophone Posts: 45,963 Forumite
    Part of the Furniture 10,000 Posts Name Dropper
    in a joint bank account are you not taxed on the interest 50/50 regardless who owns the money.

    https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim2420

    Where interest arises on an account held in the joint names of spouses or civil partners, each will normally be taxable on half of the interest, under ITA07/S836. Where, however, their beneficial entitlement to interest (or any other income from a jointly owned asset) is not actually 50:50, they may elect to be taxed on their actual entitlement.

    https://www.litrg.org.uk/latest-news/news/180320-press-release-couples-should-declare-interest-joint-savings

    The OP speaks of "another" rental property - I'd have thought that it would be easiest to have the income paid into wherever they have the income paid from their existing rental property (ies) and for the wife to transfer any surplus not required to meet bills to an interest bearing account in her own name.

    Presumably the OP and wife already declare rental income etc received in the correct proportions on their individual tax returns?
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