Transferring rental income to a friend

Hi, My partner and I are not married and are not in a civil partnership. We live together and have children together. I own a flat that I will rent out soon. My question is the following: can I transfer 100% of the rental income to my partner via a declaration of trust even if we are not in a legal partnership? Thank you

Hi,

Yes, you can transfer the profits to your partner via a declaration of trust, you do not need to complete a form 17.

Thank you.