assign 50% beneficial interest to spouse

Hi, I have a buy to let with mortgage in my name only on land registry. I wish to give my wife 50% of rental income and 50% of profit if  I sell,do I make declaration of trust with this information,my wife then making self assessment for her share,also capital gains on sale of property to HMRC,thanks 

Name removed admin 

Hi
Thank you for your question.
You should complete declaration of trust before the property is sold , a form 17 is not needed as you are the sole owner of the property.