Transfer rental property income to my wife

Hi, my wife and I own our rental property equally at 50/50%.
She is no longer working whereas i work full time.
Is there a way that i can transfer 100% of the rental income to my wife to make use of her tax allowance which will not be utilised following her resignation?
If so, what is involved please?
Thanks in advance for any assistance.

Hi Craig Mason,
There are two rules about property held jointly by married couples and civil partners:
1.the 50/50 rule whereby most income from jointly held property is treated as split equally between the two spouses or civil partners for income tax purposes.
2.the form 17 rule, if the true income split is different from 50/50, the couple can opt to be taxed on that basis for income tax purposes.
See: TSEM9812 - Property held jointly by married couples or civil partners: Overview: two main rules - HMRC internal manual
Where married couples or civil partners elect not to be taxed 50/50 then the couple should submit evidence of beneficial ownership (e.g. declaration of trust) along with the form 17 to HMRC.
See : TSEM9812 - Property held jointly by married couples or civil partners: Overview: two main rules - HMRC internal manual
Thank you.