Hello. I would be very grateful if someone at HMRC could please advise me on the following. We are considering gifting a rental property to our son. CGT aside (which we would settled ourselves with HMRC), if the property remains tenanted our son wishes us to remain as landlord (which I understand we can do) and he to have nothing to do with that beyond ownership. Since we will continue to be the landlord on the contract, will the rental income be viewed as income by myself (and wife) or thereafter as our son’s income (for income tax purposes) and can our son elect income to be viewed as ours if he doesn’t want to start doing annual tax returns (which he doesn’t want to do). We and our son are all basic rate tax payers and so the tax take will be the same whoever actually has to pay the tax. Many thanks!