Who should pay the tax on this rental income?

[lalalonglegs]

I'm posting on behalf of a friend who recently split up with her partner. She has remained in the family home with their children but the house is 100% in his name. She lives in an area of London which makes the house very rentable during events such as Wimbledon and so she let the house for a few weeks over the summer. All fine - the ex knew and was happy with the arrangement.

She's planning to do it again and possibly on a more regular basis but wants to know whether her ex, as the property owner, would be liable for the tax or whether, since she keeps all the income, the tax liability is hers or whether they should share it? Any advice

Morally, she should. Unsure about the legalities. Who is paying the mortgage? Him, I assume? Where is she when the house is being rented out?

I think you can nominate but normally it would be split.

I think he can let the property to his ex rent free and give her the ability to sub let it as she wants. In that case the income is hers.

I am not a tax specialist, but that would be my starting assumption. If a tax accountant agrees, then it would probably be good for the two of them to exchange letters / emails to confirm that this is the basis they are operating on.

Would it be covered by the rent a room scheme?

rent a room only applied is fthe landlord is living there at the time the lodger is there - it doesnt apply in this situation