Tax on rental property

Hi My wife and I jointly own a property which we want to rent out through a letting agency. I retired at age 66 in April 2024 and receive my state pension and a small private pension which puts me just over my personal tax threshold my wife does not work and has no income what so ever (she is 61 ), my question is, could my wife declare all the income from the rental of the property as she has no income or do we have to split it between us to complicate things a little further we will become non residents as were are moving abroad. Many thanks in advance

Hi,
As you own the property jointly then HMRC assume it is a 50/50 split.
To change the percentage you will need to complete a Form 17 and a deed of trust to show the new split.
As non-residents you would still declare Income from property to HMRC.
Thank you.