Transferring Rental income to Wife - Sole owner, Leasehold property

Hi, I am a sole leaseholder for my lease hold property with 175 years of remaining lease. I wish to put my property on rent and buy / move to another property. I am on a high tax bracket and my wife does not have any taxable income at this moment. How can I transfer the rental income of the leasehold property to my wife so we can make use of her tax allowance? Regards, Jai

Hi,
You need to send in a Form 17 with a Deed of trust.  The guidance is here:
TSEM9851 - Property held jointly by married couples or civil partners: Form 17 rule - evidence
The form can be found here:
Declare beneficial interests in joint property and income.
Thank you.