Evidence and filing for cryptocurrency gifts to spouse

I am planning to gift some cryptocurrency assets to my spouse. Currently the assets are held in my own non-custodial wallet and I plan to transfer to my wife's non-custodial wallet. Speaking to my accountant he says all I need to do is keep logs of the transfers and the cost basis, with nothing to be declared in my self assessment until my wife sells the transferred assets? Could you confirm if is correct and if anything further needs to be done with recording and/or declaring the gifts? Thanks

Hi,
Transfers of assets between spouses do not attract capital gains tax until the asset is sold.
Thank you.