Split rental income with wife when I am sole name on deed and mortgage

I am the legal and sole owner of our marital home and the sole name on the associated mortgage. My wife and i are looking to rent out our home while we undertake some extended foreign travel. During this time abroad we intend to rent out our marital home. 1 ) Can we (my wife and I) split the rental income 50:50 ? 2) If "yes" what steps/procedures do we need to take to ensure this aligns with HMRC rules ? Thanks in advance

Hi,

You can find guidance here:

TSEM9160 - Ownership and income tax: legal background: ownership - income follows property
TSEM9170 - Ownership and income tax: legal background: ownership income follows property - variation

Thank you.