Getting married with owning multiple properties

Hi, I am due to marry my partner in September 2024. She has been living with me since September 2022 as I own a property (in my name), and since then she has been renting out her property (in her name) and reporting the income each year. After we get married, I want to understand, if we have a declaration of trust signed on the basis of a 50/50 split, will we each be able to report 50% of the rental income each year and also capital gains when selling? Regards, 

Hi 

The profit from the rented property is 100% that of your partner and should be declared in that way, as she is 100%, the beneficial owner of the income.  
Your wife would need to legally, give you a share of the property, so that you jointly own the the property.  
As joint owners of the property, who are married or civil partner, you would both be automatically allowed to declare the rental profit as 50/50 even split.  
As joint owners of the property, both of you can elect to split the income from the property in the ratio of ownership.  
You do this by submitting a form 17 declaration Declare beneficial interests in joint property and income

Thank you