Beneficial ownership B|

I own 2 BTL properties jointly with my brother and the rental income is currently split 50/50. As a higher rate tax payer (Scotland) I wish to transfer all rental income to my brother (lower tax rate payer England). Question 1. Do I submit a declaration of trust? If so how do I go about submitting it or is it something I keep should HMRC request it. Question 2. I currently pay the tax from my rental properties through PAYE . If I was able to transfer 100% of the rental income to my brother I would no longer need to do a self assessment so presumably I could fill in HMRC's 'request removal from self assessment form' and in the box 'give details of how your circumstances have changed' stating the above? Any help would be appreciated as I want to ensure everything is done right!

Hi,
Please refer to:
TSEM9205 you can make declaration of trust showing the split of beneficial ownership for your own purposes, we do not require sight of this but may request it at a later date.  
If you no longer receive any rental income and do not meet the Self Assessment (SA) criteria for other reasons then you can request removal from SA.
Thankk you.