Property income allowance if moving beneficial interest in a 99/1% ratio?

Hi - I recently got married and due to ill-health I'm not working now and have zero income/benefits - as a result I am going to take 99% of the beneficial interest from my wife's rental income from 1 property (solely owned by my wife) via a Deed of Assignment - my question is, if we are both taking a percentage of the income (99%/1%) - can we both claim the £1,000 property income allowance (as our expenses this year are less than £1k) or can my wife (with only 1% of the rental income) only be entitled to a 1/100 share of the £1,000 allowance or does she still get £1,000 as an allowance?

Hi,
As you intend to take a beneficial interest in your wife’s property rental income, you will need to submit a Deed of Trust and form 17 showing the beneficial split in the income. You can see guidance here:
TSEM9230 - Ownership and income tax: legal background: joint ownership - presumption of joint tenancy
PIM1030 - Introduction: jointly owned property & partnerships
TSEM9800 - Property held jointly by married couples or civil partners: contents
TSEM9842 - Property held jointly by married couples or civil partners: Form 17 rule: introduction
Each is entitled to the full Property Allowance up to the relevant split in the income. Therefore, if the profit is £1000, your wife’s share would be £10, which would be covered by the Property Allowance. Similarly, your share would be £990, again covered by the property Allowance of £1,000. You can see guidance here:
PIM4400 - Property allowance: contents
Thank you.

Are you sure this is correct? My wife solely owns the property so a Deed of Trust & Form 17 are not applicable - am I misunderstanding this?
And for the second bit I'm talking about the allowance against rental costs - where the costs are less than £1,000 so the question is can each of us choose to take £1,000 each as an allowance? (meaning any tax incurred by my wife can be offset by her 1k)

Hi marcusleework
A Form 17 is not required.  You are both entitled to claim the £1000 Property Income Allowance against your share of the income regardless of how the income is split.
Thank you.