In order to change the split, you'll need to provide evidence that your beneficial interests are unequal in the form of a declaration or deed. Ÿ Preparing and submitting the severance notice to Land Registry.Ÿ Creating the deed of trust or declaration of trust. Recorded in a formal document known as a "declaration of trust". The appropriate person must sign the document, and that person's signature must be notarized (i.e. , Release, Deed of Trust, Deed, etc.). When and how to use an HMRC Form 17 for married couples to split the tax on rental income. Plus, why you need a deed or declaration of trust. You need to get a solicitor to draft a Deed of Trust first to vary the percentages of your beneficial ownership. ❑ A. Both Spouses Own the Property and Want to Leave to Surviving Spouse: Fill out this section if you.