Married joint tenants — How to transfer 100% rental income to wife?

Dear HMRC, My wife and I are joint tenants of two buy-to-let properties which generate rental income. Without altering the current ownership arrangement — I'd like to transfer 100% of the rental income to my wife. While I am in full time employment, my wife is unemployed and does manage and maintain both buy-to-let properties. Apologies but I find the guidance confusing. Please kindly provide clear step by step guidance on how to achieve this. Thank you in advance, Felipe Castro Cardona

Hi,
If the two rental properties are jointly owned with your wife then you are both treated as having equal shares in the properties so any rental income received must be split and taxed in equal shares (50:50).
If you wish to transfer 100% of the rental income to your wife then you will need to fill in a Form 17 and also obtain a Deed of Trust and send both items into HMRC to support your claim.  
Declare beneficial interests in joint property and income
Thank you.