Leesal, think about who owns the money you have in Harmoney. If passing income through a trust to your partner would enable you to reduce the tax rate then the income attributed would no longer be yours or your trusts but your partner's. If you are willing to make "your" money relationship money then perhaps ask why the Harmoney money shouldn't be your partner's share of the whole of your relationship money. That might mean all Harmony income can be attributed to your partner.