Split according to how you own it. Joint tenants are taxed 50:50, tenants in common are taxed in the shares you actually hold.
Married couples and civil partners are taxed 50:50 by default whatever the underlying shares, unless you hold as tenants in common and submit a Form 17 declaration with evidence of the real split.
That declaration only works going forward from the date it is received, so it cannot fix a year that has already happened.
Where one of you is a basic rate taxpayer and the other is not, the split matters a lot. It is an accountant’s question and worth asking before the tax year, not after.
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