question 3 of the property section of self assessment

I rent a property with my son as joint tenants, and I need clarity on question 3 of the property section of the self-assessment. Although we are joint tenants, I take 100% of the rental income, we have agreed to this therefore my question is do I need to tick the question 3 box stating "if you have any income from property let jointly; put 'x' in the box ? since I am the only one taking 100% of rental income I am unsure?

Hi MARY,
You need to supply evidence by way of a declaration of trust to show that you are the beneficial owner of all the income.
If this is not in place, you both need to declare your share of the rental income based on your ownership.
Thank you.

Just to clarify, my understanding from this forum is that if the joint tenants are not married, we don't need evidence of declaration stating the rental income ration of owners of a property as Joint tenants. This takes me back to my original question: As my son doesn't take any rental income from a property jointly owned, hence, he's got nothing to declare and, therefore, he doesn't have to do a self-assessment and we don't need a declaration as the property is jointly own with son not spouse. Am I correct?

Hi,
As joint owners who are not married, you have the option to write up a valid declaration of trust outlining split of rental income and expenses if you wish.
If your son does not take any portion of the rental income, he would not have to complete the SA105 UK property page, however, other criteria may be met so Self-Assessment may still be a requirement.
Please refer to the Self-Assessment criteria tool for more information:  
Check if you need to send a Self Assessment tax return.
Thank you.