hi there,
both myself and my partner jointly own a rental property, for the last 7 years I did a tax return for both of us individually splitting everything 50/50. Ive being unemployed for 2013/2014 and don't receive any social welfare and im wondering can I do the tax return sole in my name as I wont be liable to pay tax?
There's no difficulty in amending the rental income split if it genuinely reflects changed circumstances. However if this is done in a barefaced attempt to reduce the overall tax bill, it would fall foul of general anti-tax avoidance legislation and Revenue would have the power to disallow any tax saving at will.