If one owns a property jointly and it is not being let at present, but is occupied by a family member who pays the outgoings, does one still have to inform the tax office on one’s return? And can one of the joint owners be elected as the owner responsible for declaring income when it is let in the future?

Arthur Weller replies:
If in a tax year you do not receive any rental income you do not need to inform HM Revenue & Customs on a tax return. If joint owners receive rental income from a property (e.g. four people receive a quarter each), then each one is responsible for declaring his quarter on his own tax return - one of the joint owners cannot be made responsible to declare on behalf of all of them.