Property ownership and air b and b income

[Fraser60]

Hello. I own a property on a farm but also live in a static caravan on the farm. My partner who does not own the property wants to rent it on air b and b as her business and will receive all income from it as she will be doing all the work. I am a higher rate tax payer and she is earning within the tax free allowance of £12570. My question is, as the owner will I be liable to pay tax or can she claim all the earnings and pay little to no tax if she exceeds the £12570 (Scotland) ? Thanks

[Mike-And-Jane0]

@Fraser60 I believe that the income, with the demise of FHL tax rules, has to go to the owner of the property. However I see no reason why you cannot pay your partner to manage the property. BUT I suspect HMRC would be unhappy if the costs equalled the revenues.