Transferring beneficial interest of a flat in Scotland to my spouse

I and my wife jointly own a flat in Scotland. And we would like to rent it out. As I am paying higher rate tax, I would like to transfer my beneficial income to my wife. What do we need to do step by step? What should the declaration look like and how to tell HMRC about the transfer? Thank you.

Hi,
Thank you for your question.
To declare unequal beneficial interests in jointly owned property, you must complete a Form 17.  
This can be done online at: Declaration of beneficial interests in joint property and income  
You will also need to provide a declaration or deed of trust.
For more information about jointly help property, please refer to our Trusts, Settlements and Estates manual at:
TSEM9800 - Property held jointly by married couples or civil partners: contents.
Thank you.