Inherited Property from Father - Rental Income to Mother

I inherited my father's 50% share in a property when he passed away in Apr 2022. I assumed that I would be responsible for paying the tax from this point (for my 50% share) which I have done for 22/23 and am about to do for 23/24. However, the rental proceeds from this property goes to my mother and always has done since my father passed away. Am I able to:- - declare my mother as the beneficial owner of the property (she is retired / OAP) - back track the date for this from when my father passed away / receive a rebate?

Hi,
Thank you for your question.
 You and your mother will be treated as tenants in common, please see:
 TSEM9220 - Ownership and income tax: legal background: joint ownership - tenants in common and
TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy for how the presumption of equal beneficial split can be displaced.  
If you have declared rental income in error you can amend your 2022-23 Self Assessment tax return see:
 If you need to change your return.
Thank you.